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Law on ratification of Agreement and Protocol between Russia and Oman to avoid double taxation

December 12, 2023

Vladimir Putin signed Federal Law On Ratification of the Agreement between the Government of the Russian Federation and the Government of the Sultanate of Oman on Avoiding Double Taxation with Respect to Income Tax and Preventing Tax Evasion, and Protocol thereto.

The Agreement and Protocol were signed in Muscat on June 8, 2023.

The Agreement applies to individuals who reside in one or both Contracting States and to taxes on income levied on behalf of the Contracting State, its subdivisions or local authorities, irrespective of the manner in which they are levied.

The Protocol, which is an integral part of the Agreement, clarifies certain provisions of the agreement.

December 12, 2023