On 12 December 2023, Russia published Federal Law No. 571-FZ in the Official Gazette, which provides for the ratification of the pending income tax treaty with Oman, which was signed on 8 June 2023. An earlier treaty was signed in 2001 but was never ratified. The latest treaty will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.