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  • Article

    Regulating Financial Transfers For Advocacy Works

    The Ministry of Justice and Legal Affairs has recently issued an important decision for law firms and lawyers in the realm of financial transactions.
    OmanGovernment, Public Sector
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Establishing University Medical City And Promulgating Its Systems

    The University Medical City Law outlines the establishment and organization of the University Medical City
    OmanFood, Drugs, Healthcare, Life Sciences
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Does Building Condition Matter In Oman Tax Depreciation?

    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.
    OmanTax
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Are Foreign Dividends Taxable In Oman

    The Oman Supreme Court confirmed an important principle relating to the tax treatment of foreign dividend income in Oman received by Omani companies.
    OmanCorporate/Commercial Law
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    The Executive Regulation Of The Personal Data Protection Law

    Ministerial Decision No. 34/2024 issuing the executive regulations of the personal data protection law.
    OmanPrivacy
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Delay Penalty In Construction Contracts

    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.
    OmanReal Estate and Construction
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    OFAC Issues Iran General License X For Energy And Shipping

    The U.S. Department of the Treasury’s Office of Foreign Assets Control (OFAC) has issued Iran General License X, "Authorizing the Production, Delivery and Sale of Crude Oil, Petrochemical Products, and Petroleum...
    IranCorporate/Commercial Law
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Amendments To Oman's Commercial Companies Regulation

    The Ministry of Commerce, Industry and Investment Promotion (MOCIIP) has issued Ministerial Decision 245/2025 which extends with immediate effect Article 13...
    OmanCorporate/Commercial Law
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    New Income Tax Rules For Business Expenses From 2027

    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.
    OmanCorporate/Commercial Law
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    The Apostille Explained: How To Obtain It And Why It Matters

    Before May 2011, attesting documents in Oman for international use and vice versa was a complicated and costly procedure.
    OmanCorporate/Commercial Law
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Employer's Role As Engineer And Its Effect On Arbitration Clause

    This article explores the legality of designating the employer as the engineer in a contract that follows the Standard Conditions for Building and Civil Engineering Works 1999 edition.
    OmanReal Estate and Construction
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    When Can An LLC Manager Be Arrested In Oman?

    When may a judgment or order be issued to arrest the authorized manager in limited liability companies in Oman?
    OmanCriminal Law
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Power Of The Public Prosecution In Closing Criminal Complaints

    The Court of Appeal in Muscat recently made an important decision regarding the Public Prosecution's power to close a criminal claim without investigating the defendant.
    OmanCriminal Law
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    The Power Of The Public Prosecution To Close Criminal Complaints

    The Court of Appeal in Muscat recently made an important decision regarding the Public Prosecution's power to close a criminal claim without investigating the defendant.
    OmanCriminal Law
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Key Arbitration Principles From An Egyptian Court Of Cassation

    The case involved a contract dispute between a broadcasting company and a software provider over the production and airing of a television program.
    OmanLitigation, Mediation & Arbitration
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Legal Implications Of The Court Electronic Notifications

    Electronic notifications have become more common in Oman's judicial system. However, the legal framework around electronic announcements has needed to be clarified. Circular No. 2024/2 provides...
    OmanLitigation, Mediation & Arbitration
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Understanding Oman's Biometric Law: Key Provisions & Implications

    Oman recently passed a royal decree, 21/2024, regulating the use and protection of biometric data.
    OmanPrivacy
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Subcontractor Suing Employer For Contractor's Rights.

    How can the subcontractor sue the employer directly to claim the main contractor's rights?
    OmanReal Estate and Construction
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Monitoring Management By Non-Managing Partners In Omani LLC

    Non-managing partner disputes in Limited Liability Companies (LLCs) are common in business. These disputes often arise from issues like lack of transparency, limited access to financial records, or concerns about management performance.
    OmanLitigation, Mediation & Arbitration
    Bait Al Qanoon
    Bait Al Qanoon
  • Article

    Is The Contract Amount Automatically Considered Inclusive Of VAT

    As a taxable entity, there might be instances where you overlook specifying that the contract amount excludes VAT.
    OmanTax
    Bait Al Qanoon
    Bait Al Qanoon

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