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 UZBEKISTAN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
The Government of Sultanate of Oman and the Government of the Republic of Uzbekistan,
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 - International 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 - Income from Employment
Article 16 - Directors' Fees
Article 17 - Artistes and Sportspersons
Article 18 - Pensions and Social Security Payments
Article 19 - Government Service
Article 20 - Professors and Researchers
Article 21 - Students and Trainees
Article 22 - Other Income
CHAPTER IV - TAXATION OF CAPITAL
Article 23 - Capital
CHAPTER V - METHODS FOR THE ELIMINATION OF DOUBLE TAXATION
Article 24 - Elimination of Double Taxation
CHAPTER VI - SPECIAL PROVISIONS
Article 25 - Non-Discrimination
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Members of Diplomatic Missions and Consular Posts
Article 29 - Amendments
Article 30 - Protocol
CHAPTER VII - FINAL PROVISIONS
Article 31 - Entry into Force
Article 32 - Termination