<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% / 10% / 15%</td><td>5%: beneficial owner is a company (other than a partnership) holding directly at least 60% of the capital. 10%: beneficial owner is a company (other than a partnership) holding directly at least 25% but less than 60% of the capital. 15%: all other cases.</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, or specified wholly owned statutory bodies/institutions.</td></tr></table>
Agreement between the Government of the SULTANATE OF OMAN and the Government of the SOCIALIST REPUBLIC OF VIETNAM 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 Socialist Republic of Vietnam
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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