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<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>5% / 10%</td><td>5%: beneficial owner is a company (other than a partnership) which holds directly at least 15% of the capital of the company paying the dividends. 10%: all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Exempt if the payer or recipient is the Government of a Contracting State, a local authority thereof, or any wholly owned agency or instrumentality.</td></tr></table>

Convention between the Government of the SULTANATE OF OMAN and the Government of the ITALIAN REPUBLIC for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion

The Government of the Sultanate of Oman and the Government of the Italian Republic,

Desiring to conclude a Convention to avoid double taxation with respect to taxes on income and to prevent fiscal evasion,

Have agreed as follows:

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