Article 6

For the purposes of this Law, principal officer of an establishment, Omani company, or permanent establishment shall mean:

1. In relation to an establishment, the owner, or the manager responsible for the establishment.

2. With regard to an Omani company:

   1. Sole proprietor company: The owner, or the responsible director.

   2. Partnership company or limited partnership company: The partner or the director.

   3. Joint venture: The director appointed by the partners to undertake management tasks in the company, whether from the partners or otherwise.

   4. Joint-stock company: The chairman of the board of directors, or the director authorised by the board.

   5. Limited liability company: The chairperson of the board of directors, or the person responsible for management.

   6. The receiver, the liquidator, or the bankruptcy manager, in the case of imposing receivership on the company, its liquidation, or its declaration of bankruptcy.

3. In relation to a permanent establishment:

   1. The owner or the manager.

   2. Where it carries on the business in Oman through an agent: The agent of the owner of the permanent establishment.

   3. The foregoing sub-Clause (2)(e) of this Article shall apply in case of situations similar to those specified therein, with respect to the permanent establishment.