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 SULTANATE OF OMAN and the PORTUGUESE REPUBLIC for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The Sultanate of Oman and the Portuguese Republic,
Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, in order to promote and strengthen the economic relations between the two States,
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 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Professors and Researchers
Article 21 - Students and Apprentices
Article 22 - Other Income
CHAPTER IV - METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 23 - Elimination of Double Taxation
CHAPTER V - SPECIAL PROVISIONS
Article 24 - Non-Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Members of Diplomatic Missions and Consular Posts
Article 28 - Protocol
CHAPTER VI - FINAL PROVISIONS
Article 29 - Entry into Force
Article 30 - Termination
Protocol