The Oman Capital Markets Authority (CMA) has reportedly published Circular E/3/2017 to clarify the application of the withholding tax on dividends as introduced in Royal Decree 9/2017 ({News-2017-03-02/A/3- previous coverage}). The Royal Decree provides for a 10% withholding tax on dividends paid to a non-resident without a permanent establishment in Oman. According to Circular E/3/2017, the 10…