The income tax treaty between Estonia and Oman was signed on 27 October 2024. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Estonian and 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 or otherwise constituted and any other relevant factors. If no agreement is reached, such person shall not...