Farah Al Qubtan is a legal professional with expertise in corporate and commercial advisory, commercial disputes, and company formation. She holds an LLB from the University of Reading and completed her Legal Practice Course at the University of Law in London.

The Oman Supreme Court confirmed an important principle relating to the tax treatment of foreign dividend income in Oman received by Omani companies.

In order to apply the penalty, the contractor must complete all the work awarded to him but has delayed handing it over to the employer on time.

Selling products on a door to door basis is a tactic that certain businesses use to spread the word on their services or products, or it may be used in the case of certain smaller business ...

The construction contract often includes a clause whereby the contractor is obliged to compensate for the delay in completing the works by a certain amount for each day, each month, or for each period of time in which the implementation is delayed.

The Ministry of Commerce, Industry and Investment Promotion (MOCIIP) has issued Ministerial Decision 245/2025 which extends with immediate effect Article 13...

Before the issuance of Tax Authority Decision No. 180/2026, the deductibility of business expenses in Oman was governed by the general rules set out in Article 18 of the Executive Regulations of the Income Tax Law. Among other things, those rules require that an expense be genuine, relate to the taxpayer's business, be necessary to generate income, and be supported by appropriate documentation.

Before May 2011, attesting documents in Oman for international use and vice versa was a complicated and costly procedure.

Ministerial Decision No. 124/2016 came into force on 27 April 2016 and, in summary, prohibits the registration of company names that are a proper noun or the collective name of a tribe with the letters "Al" preceding it...

The new Commercial Companies Law (New CCL), promulgated by Sultani Decree 18/2019 repealing the old Commercial Companies Law (No 4/74) (Old CCL) has sought to bring more clarity and detail regarding the formation.

As of 1 October 2025, the Law of the Court of Investment and Commerce is in force, marking a decisive shift in how commercial and investment disputes...

On April 7, 2025, His Majesty Sultan Haitham bin Tarik issued Royal Decree No. 38 of 2025, promulgating the new Law of Special Economic Zones and Free Zones...

Oman’s tax system has developed significantly over the years, not only in terms of procedures and compliance, but also in relation to the legislative policy behind tax exemptions under the Oman Income Tax Law One...