Article 2 defines a 'Permanent Establishment' (PE) as a fixed place of business in Oman through which a foreign person conducts business, either directly or via a dependent agent. Specific examples include management offices, branches, factories, mines, and quarries. Notably, a building site or assembly project constitutes a PE if it exceeds 90 days. Furthermore, providing consultancy or other services for at least 90 days within any twelve-month period—whether personally or through employees—triggers PE status. This Article establishes the nexus required for taxing foreign entities on their Omani-sourced business income.