Article 70 applies to foreign persons who operate multiple businesses through various permanent establishments (PEs) in Oman. It stipulates that if one PE incurs a loss, that loss can only be carried forward and deducted (per Article 69) after it has first been used to reduce the taxable income of any other PEs owned by the same foreign person in Oman. This ensures that the overall Omani operations of a foreign entity are assessed together for loss relief, preventing the entity from carrying forward losses in one branch while paying tax on profits in another.