Oman's Tax Authority declares withholding tax applicable on all payments to foreign persons for services, regardless of place of performance

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14 March 2018

Oman's Tax Authority declares withholding tax applicable on all payments to foreign persons for services, regardless of place of performance

Oman's Secretariat General of Taxation (SGT) issued a letter, on March 4, notifying the Tax Authority's position with respect to the applicability of withholding tax (WHT) on services provided by foreign persons. The SGT has stated that WHT is applicable on all payments made to foreign persons for services provided regardless of where the services are performed.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Document ID: 2018-0559

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