The income tax treaty between Japan and Oman will enter into force on 1 September 2014, and will generally apply from 1 January 2015. The treaty was signed 9 January 2014, and is the first of its kind between the two countries.
Taxes Covered
The treaty covers the income tax for both countries, as well as Japanese corporation tax, special income tax for reconstruction, special corporation tax for reconstruction and local inhabitant tax.
Withholding Tax Rates
- Dividends - 5% if the benef…