The new income tax treaty between Oman and Russia was signed on 8 June 2023. A treaty was signed in 2001 but was never ratified. Taxes Covered The treaty covers Oman income tax and Russian tax on profits of organizations and tax on income of individuals. Residence If a person other than an individual is considered 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 or otherwise constituted and any other relevant factors....