At present the withholding tax which are applicable on certain payments for companies which do not have a permanent establishment in Oman is extended to certain more types of payments.
The ambit of withholding tax applicability had been extended further for payments made on interest, dividends and payments for services whether professional or consulting nature.
There are three different courts in Oman:
Oman is a civil law country and, therefore, unlike common law jurisdictions, case law does not act as binding precedent, and the courts do not need to decide future cases based on a previous court’s decision. Court proceedings are conducted in Arabic, and there are various rules and conditions describing those permitted to attend the proceedings, as well as the qualifications of the lawyer relative to each type of court.
Arbitration is a well-established method of dispute resolution, especially in relation to large-scale industrial, construction, oil and gas, etc. contracts.