Article 4

Agreements entered into outside Oman between two or more parties to carry on an activity to achieve a specific purpose, or to execute a specific work for the purpose of profit, and not regarded as forming a company which has a legal personality independent and separate from its partners under the laws of the State in which the agreement is concluded, shall, for the purposes of this Law, be treated as forming a legal person which is independent and separate from the parties to the agreement whatever be the limits of their liability for the debts arising from carrying on the activity, achieving the purpose or executing the work. Tax shall be charged on any income accruing to the permanent establishment in Oman owned by that person.