Oman’s Secretariat General of Taxation has issued a letter dated 4 March 2018 that clarifies the tax authority’s position with respect to withholding tax on service payments to nonresidents. While prior guidance indicated withholding tax would only be due where services are performed in Oman, the letter provides that withholding tax applies regardless of where the services are performed, and as such, any payments to nonresidents for the performance of services are subject to withholding tax (10%) unless an applicable tax treaty provides otherwise. It is uncertain if this position applies from the date of the letter or from the...