<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>5% if the recipient is the beneficial owner of the dividends.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0% (residence state only)</td><td>10% if the recipient is the beneficial owner of the interest. 0% if paid to the Government, local authorities, central banks, and specified wholly-owned financial institutions.</td></tr></table>
Agreement between the Government of the PEOPLE'S REPUBLIC OF CHINA 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
StatusIn Force
Signed on25 March 2002
Entered into force20 July 2002
Amended on-
Terminated on-
The Government of the People's Republic of China and the Government of the Sultanate of Oman,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
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