Oman

Oman has exchange of information relationships with 26 jurisdictions through 26 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Lebanon DTC  12 Apr 2001  2001-04-12 28 Oct 2001  2001-10-28 No No
China DTC  25 Mar 2002  2002-03-25 20 Jul 2002  2002-07-20 Unreviewed No
Pakistan DTC  12 Jun 1999  1999-06-12 28 Sep 2002  2002-09-28 Unreviewed No
Spain DTC  30 Apr 2014  2014-04-30 19 Sep 2015  2015-09-19 Unreviewed Yes
Belgium DTC  16 Dec 2008  2008-12-16 not yet in force  1900-01-01 Unreviewed No
Croatia DTC  21 Dec 2009  2009-12-21 16 Feb 2011  2011-02-16 Unreviewed No
Singapore DTC  6 Oct 2003  2003-10-06 7 Apr 2006  2006-04-07 No No
Germany DTC  15 Aug 2012  2012-08-15 not yet in force  1900-01-01 Unreviewed Yes
Mauritius DTC  30 Mar 1998  1998-03-30 20 Jul 1998  1998-07-20 Unreviewed No
France DTC  1 Jun 1989  1989-06-01 1 Aug 1990  1990-08-01 Unreviewed Yes
Hungary DTC  2 Nov 2016  2016-11-02 not yet in force  1900-01-01 Unreviewed Yes
Turkey DTC  31 May 2006  2006-05-31 15 Mar 2010  2010-03-15 Unreviewed No
Korea, Republic of DTC  23 Sep 2005  2005-09-23 13 Feb 2006  2006-02-13 Unreviewed No
Russian Federation DTC  26 Nov 2001  2001-11-26 not yet in force  1900-01-01 Unreviewed No
India DTC  2 Apr 1997  1997-04-02 3 Jun 1997  1997-06-03 Unreviewed No
Canada DTC  30 Jun 2004  2004-06-30 27 Apr 2005  2005-04-27 Unreviewed No
Tunisia DTC  16 Nov 1997  1997-11-16 22 Apr 1998  1998-04-22 Unreviewed No
Italy DTC  6 May 1998  1998-05-06 22 Oct 2002  2002-10-22 Unreviewed No
Morocco DTC  15 Dec 2006  2006-12-15 22 Apr 2009  2009-04-22 Unreviewed No
United Kingdom DTC  23 Feb 1998  1998-02-23 9 Nov 1998  1998-11-09 No No
Seychelles DTC  13 Sep 2003  2003-09-13 20 Jan 2004  2004-01-20 Unreviewed No
Japan DTC  9 Jan 2014  2014-01-09 1 Sep 2014  2014-09-01 Unreviewed Yes
Netherlands DTC  5 Oct 2009  2009-10-05 28 Dec 2011  2011-12-28 Unreviewed Yes
Switzerland DTC  22 May 2015  2015-05-22 not yet in force  1900-01-01 Yes Yes
Brunei Darussalam DTC  28 Jun 2009  2009-06-28 1 Jan 2010  2010-01-01 Unreviewed No
South Africa DTC  9 Oct 2002  2002-10-09 29 Dec 2003  2003-12-29 Unreviewed No