Article 116 provides exemptions for the transport sector. Income earned by Omani individuals or companies from shipping activities is fully exempt. For foreign persons, income from shipping or air transport is exempt only if their home country provides reciprocal tax treatment to Omani entities (reciprocity principle). Reciprocity is verified based on the country of incorporation, effective management, or nationality. This provision facilitates international trade and aligns Oman with global aviation and maritime tax standards, ensuring Omani carriers are not disadvantaged in foreign jurisdictions while offering similar benefits at home.