Royal Decree No. 105/2025 ratifying an agreement between the Government of the Sultanate of Oman and the Government of the Republic of Iraq

His Majesty Sultan Haitham bin Tarik has issued Royal Decree No. 105/2025 ratifying an agreement between the Government of the Sultanate of Oman and the Government of the Republic of Iraq on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed in Salalah on September 3, 2025.

Article (1) ratifies the aforementioned agreement in accordance with the version attached to this decree.

Article (2) says that this decree shall be published on the Official Gazette and enforced from its date of issue.