The income tax treaty between Oman and the Slovak Republic was signed on 25 March 2018. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Oman income tax and Slovak tax on income of individuals and tax on income of legal persons. Limited Force of Attraction Provision Article 7 (Business Profits) includes a limited force of attraction provision whereby taxing rights are granted to a Contracting State on profits attributable to the sale of goods or merchandise by a resident of the other State if the same or similar goods or merchandise...