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 CANADA 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 Canada, 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
CHAPTER I - SCOPE OF THE AGREEMENT
Article 1 - Persons Covered
Article 2 - Taxes Covered
CHAPTER II - DEFINITIONS
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
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
Article 13 - Income of Government and Institutions
Article 14 - Capital Gains
Article 15 - Independent Personal Services
Article 16 - Income from Employment
Article 17 - Directors' Fees
Article 18 - Artistes and Sportspersons
Article 19 - Pensions, Annuities and Similar Payments
Article 20 - Government Service
Article 21 - Students and Apprentices
Article 22 - Other Income
CHAPTER IV - TAXATION OF CAPITAL
Article 23 - Capital
CHAPTER V - METHODS OF ELIMINATION OF DOUBLE TAXATION
Article 24 - Elimination of Double Taxation
CHAPTER VI - SPECIAL PROVISIONS
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Members of Diplomatic Missions and Consular Posts
Article 28 - Miscellaneous Rules
Article 29 - Protocol to the Agreement
CHAPTER VII - FINAL PROVISIONS
Article 30 - Entry into Force
Article 31 - Termination