<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), 10(3)</td><td>5%</td><td>5% limit if the beneficial owner is a resident of the other state. Exempt if paid to the Government or specific statutory bodies.</td></tr><tr><td>Interest</td><td>Article 11(2), 11(3)</td><td>5%</td><td>5% limit if the beneficial owner is a resident of the other state. Exempt if paid to the Government or specific statutory bodies.</td></tr></table>
Agreement between the Government of the SULTANATE OF OMAN and the Government of the REPUBLIC OF SEYCHELLES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The Government of the Sultanate of Oman and the Government of the Republic of Seychelles,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
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.