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

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 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...

Partnerships between foreign investors and local companies play an essential role in driving economic growth in Oman, facilitating the exchange of expertise and technological knowledge in sectors such as construction, energy, and mining.

For over two months now, businesses in Oman have continued to operate as well as they can despite the global lockdown.

In the latest of our legal updates following the introduction of the new Commercial Companies Law (SD No. 18/19) (New CCL), we focus on the provisions dealing with accounts and auditors of joint

Corporate governance in Oman has undergone a period of renaissance in 2016 with the new Code of Corporate Governance for Public Listed Companies (the Code) coming into effect on 22 July.

On 24th July 2024, the Ministry of Labour issued a statement outlining several new measures to regulate the employment sector in Oman. These decisions, set to be implemented in September 2024...

For businesses and investors operating in Oman, maintaining trust among partners and ensuring compliance with legal regulations are essential for sustainable growth.

Regulating the movement of vehicles and the use of public car parks in the Governorate of Dhofar.

In a recent case before the Investment and Commerce Court in Oman, we represented a public joint stock company in a claim brought by a shareholder...

Recent geopolitical disruptions to shipping traffic through the Strait of Hormuz and damage to regional energy infrastructure have highlighted the critical importance of contractual risk management for businesses operating in Oman.

The Sultanate's political stability and modern trading system, makes Oman one of the most attractive hubs in the Middle East for international businesses.

Following on from our recent article on the Capital Market Authority's (CMA) recent Circular (E/10/2016) clarifying aspects of the new Code of Corporate Governance for Public Listed Companies...

A recent meeting of the Society of Construction Law in Doha included an insightful talk on the legal doctrine of 'good faith'.