The treaty between Oman and Tanzania was signed on 15 December 2024. It is the first of its kind between the two countries. Taxes Covered The treaty covers Omani income tax and the Tanzanian tax on income charged under the Income Tax Act CAP 332. 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....