<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%</td><td>10% if the beneficial owner is a company (other than a partnership) holding directly at least 15% of the capital of the company paying the dividends: 15% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>Exempt if paid to the Government or Central Bank of the other Contracting State.</td></tr></table>
Agreement between the Government of the SULTANATE OF OMAN and the Government of the REPUBLIC OF TURKEY 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 TURKEY
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
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