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<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>5%</td><td>If the beneficial owner is a resident of the other Contracting State. Dividends paid to the Government of the other Contracting State are exempt.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>If the beneficial owner is a resident of the other Contracting State. Interest paid to the Government of the other Contracting State is exempt.</td></tr></table>

Agreement between the Government of BRUNEI DARUSSALAM and the Government of the SULTANATE OF OMAN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits