Oman Published Royal Decree No. 70/2024 introducing the Supplementary Tax Law in the Official Gazette on 5 January 2025. As previously reported, the Law provides for the introduction of a qualified domestic minimum top-up tax (QDMTT) to ensure a minimum effective tax rate of 15%. Further, the Law provides for the introduction of an Income Inclusion Rule (IIR). The Law applies to entities in Om…