Law of income tax on companies

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Additional Info

Field Value
Sector Oil and Gas
Country Oman
Year 1981
RGI Edition Year 2017
Topic Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection
Document Type Statute
RGI Sub-component Taxation
RGI Questions 1.2.5c: Do rules specify the level of state equity (or options for state equity such as carried interest) in extractive companies ?,
1.2.5e: For countries using production sharing agreements, do rules specify the company and government production shares?,
1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?,
1.2.6c: Is the national tax authority required to periodically be audited by an external body?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law
Publisher MOF
Author MOF
Source or API link
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute