<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>10% / 15% / 0%</td><td>10%: beneficial owner is a company holding directly at least 20% of capital for 365 days ending on the date entitlement is determined. 0%: paid to the Government, Central Bank, statutory bodies, investment authorities, and pension funds. 15%: all other cases. Reduced rates and exemptions do not apply to collective investment institutions.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0%</td><td>10%: general rate. 0%: paid to the Government, Central Bank, statutory bodies, investment authorities, and pension funds.</td></tr></table>
Agreement between the Government of the SULTANATE OF OMAN and the Government of the RUSSIAN FEDERATION for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance
The Government of the Sultanate of Oman and the Government of the Russian Federation,
Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,
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