Amending Protocol to Tax Treaty between India and Oman has Entered into Force

The amending protocol to the 1997 tax treaty between India and Oman entered into force on 28 May 2025. The protocol, signed 27 January 2025, is the first to amend the treaty and includes the following changes:

• The preamble is replaced in line with OECD BEPS standards;
• Article 2 (Taxes Covered) is updated to provide that the treaty covers Omani income tax;
• Article 3 (General Definitions) is updated to provide that the term "competent authority" means in the case of India, the Finance Minister…