The income tax treaty between Ireland and Oman entered into force on 18 December 2024. The treaty, signed 30 May 2024, is the first of its kind between the two countries. Taxes Covered The treaty covers Irish income tax, universal social charge, corporation tax, and capital gains tax. It covers Omani income tax. Residence If a person other than an individual is considered a resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its place of effective management, the place where it is incorporated...