Article 120 bis 3 authorizes the Tax Authority to carry out necessary tax assessments to implement outcomes reached through Mutual Agreement Procedures (MAP). Under international tax treaties, competent authorities from two countries may reach a specific agreement to resolve a case of double taxation or treaty misinterpretation. This Article ensures that once such an agreement is reached, the Omani Tax Authority has the domestic legal power to issue a revised assessment to the taxpayer to reflect that international settlement, ensuring treaty outcomes are practically enforced.