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of <h1>India-Oman Agreement Prevents Double Taxation, Covers Income & Profit Taxes, Defines Key Terms, Effective Since 1997.</h1> The agreement between India and Oman, effective from June 3, 1997, aims to prevent double taxation and fiscal evasion concerning income taxes. It covers income tax in India and company income tax and profit tax in Oman. The agreement defines terms such as 'permanent establishment' and outlines the taxation of various income types, including business profits, dividends, interest, royalties, and capital gains. It provides mechanisms to avoid double taxation, exchange information, and resolve disputes. The agreement remains in force indefinitely but can be terminated by either party with notice. A protocol addresses potential tax issues related to air transport enterprises.
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