Article 2

In application of the provisions of this Law, permanent establishment means a fixed place of business through which a business is wholly or partly carried on in Oman by a foreign person either directly or through a dependent agent.

Permanent establishment includes especially:

1. A place of sale, place of management, branch, office, factory, or workshop.

2. A mine, quarry, or other place of extraction of natural resources.

3. A building site, a place of construction or an assembly project if it continues for a period exceeding (90) ninety days.

A permanent establishment shall also mean-in application of the provisions of this Law- any foreign person that provides consultancy service or any other services in Oman for a period or periods of not less than ninety days in the aggregate in any twelve months whether directly or through employees of that person, or others designated by that person to perform such services.