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12.4.4. APAs and Dispute Resolution Mechanisms


Advanced pricing agreements are not available in Oman for transfer pricing purposes. However, the Oman tax authorities will provide advanced rulings for certain cases. The rulings are binding on the tax authorities but cannot be generally applied for other cases.


If an adjustment is proposed by the tax authority, the taxpayer has the right to appeal through the same appeals process for other tax adjustments/assessments (Covered Sec. 14.7.).