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    Summary of WHT Rates Under Oman Tax Treaties in Force PDF

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    Moneycome
    This document summarizes the withholding tax (WHT) rates on dividends, interest, royalties, and services under tax treaties currently in force between Oman and 33 other countries. WHT rates on dividends range from 0-15%, interest from 0-15%, royalties from 0-18%, and services from 0-15%. Certain treaties provide for reduced WHT rates on dividends, interest, and royalties if the beneficial owner meets specified ownership thresholds or is a government entity.

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    Summary of WHT Rates Under Oman Tax Treaties in Force PDF

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    Moneycome
    67 views2 pages
    This document summarizes the withholding tax (WHT) rates on dividends, interest, royalties, and services under tax treaties currently in force between Oman and 33 other countries. WHT rates on dividends range from 0-15%, interest from 0-15%, royalties from 0-18%, and services from 0-15%. Certain treaties provide for reduced WHT rates on dividends, interest, and royalties if the beneficial owner meets specified ownership thresholds or is a government entity.

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    This document summarizes the withholding tax (WHT) rates on dividends, interest, royalties, and services under tax treaties currently in force between Oman and 33 other countries. WHT rates on dividends range from 0-15%, interest from 0-15%, royalties from 0-18%, and services from 0-15%. Certain treaties provide for reduced WHT rates on dividends, interest, and royalties if the beneficial owner meets specified ownership thresholds or is a government entity.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    67 views2 pages

    Summary of WHT Rates Under Oman Tax Treaties in Force PDF

    Uploaded by

    Moneycome
    This document summarizes the withholding tax (WHT) rates on dividends, interest, royalties, and services under tax treaties currently in force between Oman and 33 other countries. WHT rates on dividends range from 0-15%, interest from 0-15%, royalties from 0-18%, and services from 0-15%. Certain treaties provide for reduced WHT rates on dividends, interest, and royalties if the beneficial owner meets specified ownership thresholds or is a government entity.

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    © All Rights Reserved
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    Summary of WHT rates under Oman tax treaties in force.

    Dividends Interest (b) Royalties Services


    (a)
    1 France 0 0 7 0
    2 India 10/12.5 10 15 15(d)
    3 Tunisia 0 10 5 0
    4 UK 0/15(c) 0 8 0
    5 Mauritius 0 0 0 0
    6 Italy 5/10 5 10 10(d)
    7 Pakistan 10/12.5 10 12.5 12.5(d)
    8 Algeria 5/10 5 10 0
    9 Lebanon 5/10 10 10 0
    10 China 5 10 10 0
    11 Yemen 5 10 10 0
    12 South Africa 5/10 0 8 0
    13 Sudan 5/15 15 10 0
    14 Seychelles 5 5 10 10(d)
    15 Singapore 5 7 8 0
    16 Thailand 10 10/15 15 0
    17 Canada 5/15 10 0/10(e) 0
    18 Iran 10 10 10 0
    19 Syria 5/7.5 10 18 0
    20 Korea(R.O.K) 5/10 5 8 0
    21 Turkey 10/15 10 10 0
    22 Morocco 5/10 10 10 0
    23 Moldova 5 5 10 10(d)
    24 Belarus 5 5 10 10(d)
    25 Brunei 5 10 10 10(d)
    26 Vietnam 5/10/15 10 10 10(d)
    27 Uzbekistan 7 7 10 0
    28 Netherlands 0/10 0 8 0
    29 Croatia 0 5 10 0
    30 Japan 5/10 10 10 0
    31 Spain 0/10 5 8 0
    32 Portugal 10/15 10 8 0
    33 Switzerland 0/5/15 0/5 8 0

    (a) Under some treaties, dividends qualify for a reduced withholding tax rate if
    the beneficial owner corporation which owns a specified percentage of the
    shares of the company paying the dividends or a government entity.
    (b) Under some treaties, a lower withholding tax rate applies to interest if the
    beneficial owner is a government entity.
    (c) 15% rate applies to dividends paid from profits derived directly or indirectly
    from immovable property by an investment company or investment fund the
    income of which is subject to favorable tax treatment.
    (d) Applies to technical, managerial, or consultancy services.
    (e) The 0% rate applies to literary, dramatic, and musical copyright royalties,
    computer software royalties, and to industrial, commercial, or scientific
    experience. The 10% rate applies in other cases.

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