Treaty research catalogueReviewed official-source index across all six GCC countries. Bilateral treaty relationships are kept separate from protocols, transport-only agreements and multilateral instruments, with legal status labelled conservatively.
Intelligence / Treaty library
GCC Tax Treaties
Six countries. One place to find treaty partners, official texts and the dates that matter.
The current Oman Tax Authority DTA catalogue is indexed, with the UK record enriched from HMRC and the January 2026 Austria signing added separately. Catalogue and signing records are not automatically treated as independently verified in-force treaties.
Authority catalogue’s effective-date field: 1/1/2004. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
The bilateral income-tax treaty relationship is confirmed as signed. Entry into force and tax-specific application have not been inferred without a current competent-authority status date.
The Oman Tax Authority confirms signature of the first bilateral income-and-capital tax agreement with Austria. Entry into force requires the relevant ratification steps and is not inferred here.
Authority catalogue’s effective-date field: 1/1/2008. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority catalogue’s effective-date field: 1/1/2010. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority catalogue’s effective-date field: 1/1/2006. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority catalogue’s effective-date field: 1/1/2003. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority catalogue’s effective-date field: 1/1/2011. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority catalogue’s effective-date field: 1/1/2026. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority catalogue’s effective-date field: 1/1/2026. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority catalogue’s effective-date field: 1/1/2026. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority-listed treaty textOfficial text link not yet verified
Protocol · signed 22/10/1996Official text link not yet verified
Protocol · signed 08/04/2012Official text link not yet verified
Dates, source & verification notes
Signed
01/06/1989
Entry into force
Date not yet verified
Source checked
2026-09-03
Application dates
Authority catalogue’s effective-date field: 01/01/1990. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority catalogue’s effective-date field: 1/1/2018. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Protocol · signed 27/01/2025Official text link not yet verified
Dates, source & verification notes
Signed
02/04/1997
Entry into force
Date not yet verified
Source checked
2026-09-03
Application dates
Authority catalogue’s effective-date field: 1/1/1998. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority catalogue’s effective-date field: 1/1/2010. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Authority catalogue’s effective-date field: 1/1/2025. This has not been independently reconciled with entry into force, tax-specific application or later modifications.
Catalogue entry verified; legal-status review is pending. Some document links supplied by the authority point to a non-public staging host; those links are withheld here. Use the official catalogue while the text is being verified.
Use the authorities’ catalogues alongside this independent index. Some official portals may restrict access, offer Arabic-only documents or contain temporarily unavailable links.
Only comprehensive bilateral income-tax treaties confirmed in force will enter a national in-force total. The current library also contains authority-listed, signed and review-pending records, so its 457 indexed relationships are not automatically an in-force count. Protocols, MLI modifications, investment agreements, information-exchange agreements and limited transport agreements do not increase the bilateral partner count.
What the dates mean
Signature, entry into force and application are distinct. Application can differ by country, tax and period. A source-listed effective date is not silently converted into an entry-into-force date.
What verification means
“Source confirmed” identifies a status expressly reported by an official authority or a directly verified authoritative treaty record; it is not a tax opinion. Catalogue-only rows, signing announcements and unverified force dates are clearly labelled. Missing records are not evidence that no treaty exists.
Treaty relief depends on residence, beneficial ownership, anti-abuse provisions, domestic law and the applicable instruments. Always consult the current treaty and amendments. General information only—not tax, legal or investment advice.