The Multilateral Convention to execute tax agreement related measures to prevent base erosion and profit shifting (MLI) entered into force for Oman on 1 November 2020. As regards the double taxation agreement (DTA) between Oman and the other jurisdictions for which the MLI has already entered into force, the MLI is generally effective from 1 January 2021 for withholding taxes and from 1 May 2021 for other taxes.
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