Oman — new treaty with Spain: social insurance update

Oman’s newly signed treaty with Spain reduces withholding tax rates and includes a new limitation on benefits clause to prevent treaty shopping. Oman also increased employer and employee contributions to the Public Authority for Social Insurance and broadened the base for calculating these contributions to include allowances.

On 30 April 2014, Oman and Spain signed an income tax treaty. The tax treaty has not yet entered into force, so it is not yet effective. Highlights of the treaty are as follows…

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