On 25 March 2020, the Sultan of Oman issued the royal decree for the ratification of the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention, signed by Oman on 26 November 2019, will enter into force on the first day of the month following a three-month period after the ratification instrument is deposited and will generally apply from 1 January of the year following its entry into force.