Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of the SULTANATE OF OMAN and the Government of the REPUBLIC OF BELARUS for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
The Government of the Sultanate of Oman and the Government of the Republic of Belarus,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
Have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties and Technical Fees
Article 13 - Capital Gains (Gains from Alienation of Property)
Article 14 - Independent Personal Services
Article 15 - Income from Employment
Article 16 - Directors' Fees
Article 17 - Artistes and Sports Men
Article 18 - Pensions and Social Security Payments
Article 19 - Government Service
Article 20 - Professors and Teachers
Article 21 - Students and Trainees
Article 22 - Other Income
Article 23 - Capital
Article 24 - Methods for Elimination of Double Taxation
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Members of Diplomatic Missions and Consular Posts
Article 28 - Protocol
Article 29 - Entry into Force
Article 30 - Termination