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<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>Beneficial owner must be a resident of the other Contracting State. The Protocol notes that under Singapore's imputation system, there is no separate tax on dividends.</td></tr><tr><td>Interest</td><td>Article 11</td><td>7%</td><td>Beneficial owner must be a resident of the other Contracting State. Penalty charges for late payment are not regarded as interest.</td></tr></table>

Agreement between the Government of the Republic of SINGAPORE 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 the Republic of Singapore 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: