<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>0% (residence state only)</td><td>Provided the resident is the beneficial owner</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td></td></tr></table>
Agreement between the Government of the SULTANATE OF OMAN and the Government of the KINGDOM OF BAHRAIN regarding the Elimination of Double Taxation and the Prevention of Tax Evasion and Avoidance with respect to Taxes on Income
The Government of the Sultanate of Oman and the Government of the Kingdom of Bahrain, desiring to further develop their economic relationship and to enhance their cooperation in tax matters,
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