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Press Release

Japanese

August 18, 2014

Ministry of Finance

Tax Agreement with the Sultanate of Oman will Enter into Force

[Provisional translation]

1. On August 17 (Sun.), mutual notifications necessary for the entry into force of the “Agreement between the Government of Japan 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” (signed on January 9, 2014) were completed.

2. Therefore, this Agreement will enter into force on September 1, 2014 (the first day of the next month following the date of receipt of the latter notification), and will apply to the following in Japan:

  • (1) with respect to taxes withheld at source, for amounts taxable on or after January 1, 2015;

  • (2) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after January 1, 2015; and

  • (3) with respect to other taxes, as regards taxes for any taxable year beginning on or after January 1, 2015.

[References]

・“Agreement between the Government of Japan 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” (JapaneseEnglish (310KB / 112KB)PDF)

 

・See below for the outline of this Agreement.

Tax Agreement with the Sultanate of Oman was Signed (January 9, 2014)