Article 120 bis 1 empowers the Tax Authority to use all its domestic investigative and procedural powers to gather information requested under international tax agreements. This means the Authority can demand documents, accounts, or data from any person in Oman specifically to fulfill an international exchange of information request, even if there is no immediate domestic tax liability for that person. This ensures that Oman can effectively respond to queries from foreign tax authorities, maintaining its standing in the global effort to combat international tax evasion and non-compliance.
Part 4 - Avoidance of Double Taxation
Chapter 1 - Avoidance of International Double Taxation
Article 120 bis 1
[GTL Notes: Information Gathering Powers]
The Authority may undertake all the procedures stipulated in this Law, to obtain any data, information, or documents from any person for the purposes of implementing the provisions of international agreements relating to tax matters.
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.