ArticleRegulating Financial Transfers For Advocacy WorksThe 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 SectorBait Al Qanoon
ArticleEstablishing University Medical City And Promulgating Its SystemsThe University Medical City Law outlines the establishment and organization of the University Medical CityOmanFood, Drugs, Healthcare, Life SciencesBait Al Qanoon
ArticleDoes 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. OmanTaxBait Al Qanoon
ArticleAre Foreign Dividends Taxable In OmanThe Oman Supreme Court confirmed an important principle relating to the tax treatment of foreign dividend income in Oman received by Omani companies.OmanCorporate/Commercial LawBait Al Qanoon
ArticleThe Executive Regulation Of The Personal Data Protection LawMinisterial Decision No. 34/2024 issuing the executive regulations of the personal data protection law.OmanPrivacyBait Al Qanoon
ArticleDelay Penalty In Construction ContractsThe 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 ConstructionBait Al Qanoon
ArticleOFAC Issues Iran General License X For Energy And ShippingThe 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 LawBait Al Qanoon
ArticleAmendments To Oman's Commercial Companies RegulationThe Ministry of Commerce, Industry and Investment Promotion (MOCIIP) has issued Ministerial Decision 245/2025 which extends with immediate effect Article 13...OmanCorporate/Commercial LawBait Al Qanoon
ArticleNew Income Tax Rules For Business Expenses From 2027Before 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 LawBait Al Qanoon
ArticleThe Apostille Explained: How To Obtain It And Why It MattersBefore May 2011, attesting documents in Oman for international use and vice versa was a complicated and costly procedure. OmanCorporate/Commercial LawBait Al Qanoon
ArticleEmployer's Role As Engineer And Its Effect On Arbitration ClauseThis 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 ConstructionBait Al Qanoon
ArticleWhen 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 LawBait Al Qanoon
ArticlePower Of The Public Prosecution In Closing Criminal ComplaintsThe 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 LawBait Al Qanoon
ArticleThe Power Of The Public Prosecution To Close Criminal ComplaintsThe 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 LawBait Al Qanoon
ArticleKey Arbitration Principles From An Egyptian Court Of CassationThe case involved a contract dispute between a broadcasting company and a software provider over the production and airing of a television program. OmanLitigation, Mediation & ArbitrationBait Al Qanoon
ArticleLegal Implications Of The Court Electronic NotificationsElectronic 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 & ArbitrationBait Al Qanoon
ArticleUnderstanding Oman's Biometric Law: Key Provisions & ImplicationsOman recently passed a royal decree, 21/2024, regulating the use and protection of biometric data. OmanPrivacyBait Al Qanoon
ArticleSubcontractor Suing Employer For Contractor's Rights.How can the subcontractor sue the employer directly to claim the main contractor's rights?OmanReal Estate and ConstructionBait Al Qanoon
ArticleMonitoring Management By Non-Managing Partners In Omani LLCNon-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 & ArbitrationBait Al Qanoon
ArticleIs The Contract Amount Automatically Considered Inclusive Of VATAs a taxable entity, there might be instances where you overlook specifying that the contract amount excludes VAT.OmanTaxBait Al Qanoon