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Contents

Official guidance
Double Taxation Relief Manual

DT14800PP · Double Taxation Relief Manual: Oman

  • DT14801 · Admissible taxes
  • DT14802 · Source of income
  • DT14803 · Dividends
  • DT14804 · Interest
  • DT14804A · Royalties
  • DT14805 · Pensions and annuities
  • DT14806 · Students
  • DT14807 · Relief from Omani tax
  • DT14810 · Double Taxation Relief Manual: Guidance by country: Oman: Underlying Tax
  1. Double Taxation Relief Manual: Oman: contents
  2. Double Taxation Relief Manual: Oman: source of income

DT14802 | Double Taxation Relief Manual: Oman: source of income

From HM Revenue & Customs · Double Taxation Relief Manual

For the purposes of the Elimination of double taxation Article, profits, income or chargeable gains owned by a resident of the United Kingdom which may be taxed in Oman under the terms of the agreement are deemed to be profits, income and chargeable gains from sources in Oman (Article 22(3)).

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