<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>N/A</td><td>Not provided</td><td>N/A</td></tr><tr><td>Interest</td><td>Article 3(1), 3(3)</td><td>0% (source state)</td><td>Interest on funds directly connected with the operation of aircraft in international traffic is exempt in the other Contracting State.</td></tr></table>
Agreement between the Government of the Sultanate of OMAN and the Government of the Islamic Republic of IRAN for the Avoidance of Double Taxation of Income Derived from International Air Transport
The Government of the Sultanate of Oman and the Government of the Islamic Republic of Iran,
Desiring to conclude an Agreement for the avoidance of double taxation of income derived from international air transport;
Have agreed as follows:
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