<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td></td><td>Not provided</td><td></td></tr><tr><td>Interest</td><td>Article 3(3), 3(1)</td><td>0% (source state exemption)</td><td>Interest on funds directly connected with the operation of aircraft in international traffic</td></tr></tbody></table>
Agreement between the Government of the Sultanate of OMAN and the Government of the United Republic of TANZANIA for the Avoidance of Double Taxation of Income Arising from the International Air Transport
The Government of the Sultanate of Oman and the Government of the United Republic of Tanzania;
Desiring to conclude an Agreement for the avoidance of double taxation of income arising from international air transport;
Have agreed as follows:
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