<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) / 15%</td><td>0% generally applies. 15% applies to dividends paid out of income derived from immovable property by an investment company or fund which distributes most of this income annually and whose income from such immovable property is exempted from tax.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Applies if the recipient is the beneficial owner and is subject to tax in respect of the interest in their state of residence.</td></tr></table>
Agreement between the Government of the UNITED KINGDOM of Great Britain and Northern Ireland 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 and Capital Gains
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Sultanate of Oman,
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.
Click here to view details of the free plan and the subscriptions we offer.