Decree Blog
This blog post will explore the world of Double Taxation Treaties (DTTs), examining their importance, structure, and intricacies. We will then pivot toward the structure of the treaties signed by the Sultanate of Oman, concluding with a practical example that showcases how these agreements apply in the real world.
A new amendment to the Law of the Official Gazette was published in this week’s issue of the Official Gazette that makes changes to the law to reflect the current practices of the Ministry of Justice and Legal Affairs.
The amendment makes it clear that the Official Gazette is to be published electronically, and that the MJLA can, if it wishes, publish it in a paper format as well. The amendment also stipulates that the MJLA may published certain items from the Official Gazette before the full publication of the issue. These two practices are already adopted by the MJLA and these amendments merely add a legal basis for the practices of the ministry.
Another change that is not based on current practices is the removal of the mention of the Directorate General of the Official Gazette from the law and its replacement with a generic term for the “competent division”. This suggests that the MJLA might be in the process of a restructuring that would move the mandates relating to the Official Gazette into another administrative division within the ministry.
You can read the full text of the new amendments to the Law of the Official Gazette on the link below:
You can also read the consolidated version of the Law of the Official Gazette on this link:
The Ministry of Commerce, Industry and Investment Promotion published in this week’s issue of the Official Gazette an amendment to the Executive Regulation of the Foreign Capital Investment Law that makes it an obligation for every company established by a foreign investor to recruit at least one Omani employee.
Companies subject to this law are required to comply with this obligation within a year from the date of the commencement of the commercial activity of such company.
Existing companies have up to 6 months to comply with this obligation starting from the date of renewal of the commercial register, or the issuance or renewal of the work license, whichever occurs first.
It is worth-noting that even though this is a new obligation under the Executive Regulation of the Foreign Capital Investment Law, the Ministry of Labour has previously issued instructions in the form of a circular requiring both foreign investor companies and local companies to employ at least a single Omani national.
The new amendment to the Executive Regulation of the Foreign Capital Investment Law enters into force today. You can read it full in English on the link below:
You can also view the consolidated version of the Executive Regulation of the Foreign Capital Investment Law on the link below:
Under the Advocacy and Legal Consultancy Law, a person wishing to practice law must register his law office either as an advocacy firm or a legal consultancy firm. This law office is recognised by this law as a civil company that does not fall under any of the types of companies recognised by the Commercial Companies Law. However, the Executive Regulation of the Advocacy and Legal Consultancy Law stipulate in article 77 that in “regard to matters not covered by a special text in this regulation and that do not contradict its nature, the provisions for the one-person company and the limited liability company stipulated in the Commercial Companies Law and its regulation apply to the firm”. This blog post will will delve into the specific nature of how law firms operate as a company and explain the main differences between them and one-person companies and limited liability companies.
The end of September this year marks 10 years since Qanoon went live. What began as a simple idea—to make Oman’s legislation and legal information easily accessible, has since grown into something far more impactful, shaping how individuals, businesses, and institutions engage with the Omani legal framework at home and abroad.
Arbitration is a dispute resolution method commonly used by businesses as an alternative to traditional courts. Arbitration clauses are very common in commercial contracts, especially high value contracts critical to business operations. This blog post will highlight some of the key differences between the two pathways:
Industrial property rights are important for all businesses. Oman has one of the most comprehensive legal frameworks for the protection of industrial property rights in the region. Some of these rights, such as patents, trademarks, and trade secrets, are known to everyone. This blog post highlights some of the less known industrial property rights that are protected in Oman.
The Ministry of Heritage and Tourism published in this week’s issue of the Official Gazette the Regulation of the Rules and Systems of Real Estate in Jebel Sifah Resort.
This regulation supplements the Executive Regulation of the System of the Ownership of Real Estate in Integrated Tourism Complexes by adding new obligations to developers, buyers, and owners in Jebel Sifah Resort. Some of the new key obligation for developers under the new regulation include obligations to use an escrow account, appoint an independent audit office, and insure all units.
This new Jebel Sifah Resort Regulation enters into force tomorrow. You can read it in full in English on the link below:
A new Law Combatting Human Trafficking was issued in this week’s issue of the Official Gazette replacing the Law Combatting Human Trafficking of 2008.
The Law Combatting Human Trafficking of 2025 adds new detailed definitions for human trafficking concepts that were not defined in the previous law, such as sexual exploitation and forced labour. The law also criminalises new trafficking activities such as deporting and detaining of humans in the context of human trafficking. The punishments under the law have also been increased so that the maximum prison sentence for general offences is increased from 7 to 10 years.
The Law Combatting Human Trafficking of 2025 has already entered into force. You can read it in full in English on the link below:
The Ministry of Labour published in yesterday’s issue of the Official Gazette Ministerial Decision 523/2025 Regarding the Governance of Remote Work which sets the general rules for remote work in Oman.