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Royal Decree No. 105/2025 Ratifying the Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Iraq for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income and Capital

Published in Official Gazette No 1627 On Date 21 / 12 / 2025

We, Haitham bin Tarik, Sultan of Oman


After perusal of the Basic Statute of the State, And the Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Iraq for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital, signed in the city of Salalah on 3 September 2025, And in pursuance of the public interest,
Have decreed as follows

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