The Slovak Republic published Notice No. 548/2021 on 31 December 2021, providing that the income tax treaty with Oman entered into force on 15 November 2021. The treaty, signed 25 March 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Oman income tax and Slovak tax on income of individuals and tax on income of legal persons.
Limited Force of Attraction Provision
Article 7 (Business Profits) includes a limited force of attraction provision where…