<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(2)</td><td>5% or 10%</td><td>5% if beneficial owner is a company holding directly or indirectly at least 10% of voting shares for 6 months: 10% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11(2), 11(3)</td><td>10% or 0%</td><td>10% general rate: 0% if beneficially owned by the Government, central bank, wholly owned institution, guaranteed/insured by the Government, or an established pension fund (as per Protocol).</td></tr></table>
Agreement between the Government of JAPAN 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
The Government of Japan 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,
Have agreed as follows:
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