Executive summary

Oman ratified, on 14 September 2020, the automatic exchange of information (AEOI) through Royal Decree No. 118/2020 (RD 118/2020) to support the implementation of the Common Reporting Standard (CRS) developed by the Organisation for Economic Co-operation and Development (OECD). On 17 September 2020, the Chairman of the Tax Authority issued Tax Authority Decision No.…