<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>Applies if the recipient is the beneficial owner. Protocol notes neither State currently withholds tax on dividends and requires negotiations to modify Article 10 if such tax is introduced.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Applies if the recipient is the beneficial owner. 0% for the Government, Central Banks, and agreed statutory bodies.</td></tr></table>
Agreement between the SULTANATE OF OMAN and the REPUBLIC OF CROATIA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The Sultanate of Oman and the Republic of Croatia, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
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