On 27 September 2020, Oman published Ministerial Decision 79/2020 in the Official Gazette, which provides for the introduction of Country-by-Country (CbC) reporting requirements. The reporting requirements apply for MNE groups headquartered and/or operating in Oman with effect for reporting fiscal years beginning on or after 1 January 2020. In addition to CbC reporting, CbC notification requirements are also introduced for Oman constituent entities of MNE groups headquartered outside of Oman. Further details on the requirements will be published once available.