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UK/Oman tax agreement

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HMRC has published the synthesised text of the UK’s double tax convention with Oman as modified by the multilateral instrument (MLI). The modifications made by the MLI are effective as follows:

  • for taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2021;
  • for UK corporation tax, from 1 April 2022;
  •   for UK income tax and capital gains tax, from 6 April 2022; and
  • for all other taxes levied by Oman, for taxable periods beginning on or after 1 May 2021.
Issue: 1550
Categories: News
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