1 min read
On 16 October 2024, the Sultanate of Oman (Oman) signed the Double Taxation Avoidance Agreement (DTAA) with the Grand Duchy of Luxembourg (Luxembourg). On 27 October 2024, Oman also signed the DTAA with the Republic of Estonia (Estonia).
The DTAA with Luxembourg was ratified by Oman vide Royal Decree 64/2024 dated 18 December 2024, however, it is yet to be ratified by Luxembourg. The DTAA with Estonia was ratified by Oman vide Royal Decree 62/2024 dated 10 December 2024, however, it is yet to be ratified by Estonia. These DTAAs are not yet in force and will be effective in Oman from the following dates:
- For withholding taxes: the first day of January following the year in which this DTAA enters into force.
- For other taxes: the tax year commencing on or after first day of January following the year in which this DTAA enters into force.
Download this edition to know more.