The income tax treaty between Oman and Sri Lanka was signed on 15 August 2018. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Oman income tax and Sri Lanka income tax, including the income tax based on the turnover of enterprises. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 183 days within any 12-month period....