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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 23

Elimination of Double Taxation

(1) In the case of the Slovak Republic, double taxation shall be eliminated as follows

  • (a) The Slovak Republic, when imposing taxes on its residents, may include in the tax base upon which such taxes are imposed the items of income which according to the provisions of this Agreement may also be taxed in the Sultanate of Oman, but shall allow as a deduction from the amount of tax computed on such a base an amount equal to the tax paid in the Sultanate of Oman.
  • (b) Such deduction shall not, however, exceed that part of the tax payable in the Slovak Republic, as computed before the deduction is given, which is appropriate to the income, in accordance with the provisions of this agreement that may be taxed in the Sultanate of Oman.

(2) In the case of the Sultanate of Oman, double taxation shall be eliminated as follows:

  • Where a resident of the Sultanate of Oman derives income which, in accordance with the provisions of this Agreement, may be taxed in the Slovak Republic, the Sultanate of Oman shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in the Slovak Republic, whether directly or by deduction. Such deduction shall not, however, exceed that part of the income tax (as computed before the deduction is given) which is attributable to the income which may be taxed in the Slovak Republic.