The Oman Tax Authority (OTA) has published a VAT Guide for Associated (Related) Persons. The guide is currently only available in Arabic, although an English-language version is expected to also be published on the OTA VAT webpage. Some of the key aspects of the guide are summarized as follows.
VAT Tax Groups
Guidance in provided on the formation of tax groups for VAT. This includes that associated persons may register as a tax group for VAT purposes if the following conditions are met:…