Article 95 facilitates the conversion of an individual establishment into an Omani company. If a business is transferred to a company in exchange for shares given to the owner, the ownership of depreciable capital assets also transfers. For these tax-neutral provisions to apply, all assets within any specific asset pools must be fully transferred to the new company. This allows for corporate restructuring and growth without triggering immediate tax liabilities on the 'disposal' of assets, provided the economic interest remains with the original owner through their shareholding in the new corporate entity.