Entry into force of the tax treaty with Qatar in 2023.
Signed tax treaty with Russia in 2023.
Signed tax treaty with Egypt in 2023.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Oman
Recent developments relating to MAP in Oman prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Oman did not provide the relevant information.
Latest Action 14 Peer Review report
13. September 2022 - https://doi.org/10.1787/30973512-en
Tax treaty network of Oman
38 treaties, applicable to 38 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: in force.
Table 1. State of play of Oman's tax treaty network
Source: OECD
Oman's MAP programme
Organisation of competent authority function
eight persons:
one head of unit
seven persons working on MAP cases (all of which work on other tasks as well).
contact persons for MAP requests:
Ms. Wisal Al-Abduwani Director of international cooperation, Department Tax Authority, Oman, P.O.Box: 285, Postal Code: 100, E: wisal.abduwani@taxoman.gov.om T: +968-24746857.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Oman's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-oman.pdf for details with respect to Oman's MAP Statistics.
Cases closed in 2022
No MAP cases were closed by Oman in 2022.
Figure 2. Evolution of Oman's MAP caseload (2017-22)
Source: OECD
Table 3. Overview of Oman’s MAP caseload for 2022
Source: OECD
Table 4. Oman’s average time to resolve MAP cases in 2022
Source: OECD