The income tax treaty between Ireland and Oman entered into force on 18 December 2024. The treaty, signed 30 May 2024, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Irish income tax, universal social charge, corporation tax, and capital gains tax. It covers Omani income tax.
Residence
If a person other than an individual is considered a resident in both Contracting States, the competent authorities will determine the person's residence for the purpo…