Author: Noor Al-Rajhi

Noor is a legal associate at Decree. She has completed a vacation scheme in an international law firm and has experienced training in local and international law firms. She is interested in corporate law, international investment law, and dispute resolution. She holds an LLB from the University of Liverpool.

Categories
Law Updates

Employer Obligations Under the New Personal Income Tax Law

Last week, Oman took a groundbreaking step towards economic sustainability by being the first GCC country to introduce the long awaited personal income tax through Royal Decree 56 Issuing the Personal Income Tax Law. The impact that this law is expected to have on the economy and the relationship between the government and residents in Oman cannot be understated. However, it is also important to note that even though this law relates only to the taxation of individuals, it imposes a number of significant obligations on employers. This blog post will outline these key obligations under the Personal Income Tax Law that all companies in Oman need to be aware of to be in compliance with the law in their capacity as employers.

Continue reading “Employer Obligations Under the New Personal Income Tax Law”
Categories
Law Updates

MTCIT Issues Public Policy for Ethical Use of AI

Last month, the Ministry of Transport, Communications, and Information Technology (MTCIT) issued Oman’s first policy for governing the use of artificial intelligence (AI) systems. This policy was issued in the form of a circular, and therefore it is not a strictly binding legal document published in the Official Gazette.

Continue reading “MTCIT Issues Public Policy for Ethical Use of AI”
Categories
Law Updates

New Financial Law Issued

The new Financial Law was published in this week’s issue of the Official Gazette repealing the Financial Law of 1998.

Continue reading “New Financial Law Issued”
Categories
Article

5 Key ICESCR Provisions: Implementation Efforts in Oman

The International Covenant on Economic, Social, and Cultural Rights (ICESCR) is a multilateral treaty ratified by most of the United Nations (UN) member states, which lays out and aims to enforce various economic, cultural and social rights. It is one of the principal international human rights treaties. Oman’s ratification of the ICESCR, through Royal Decree 46/2020, brought the treaty into force for the Sultanate, signifying its commitment to upholding the human rights enshrined within the covenant. Since then, Oman has actively pursued implementation of the ICESCR’s principles, with “progressive realization” as a guiding framework, and focusing on key provisions including the right to work, social security, education, and adequate standard of living.

Continue reading “5 Key ICESCR Provisions: Implementation Efforts in Oman”
Categories
Article

The Separation of Powers in Oman: Balancing Act or Centralised Rule?

The principle of the separation of powers is critical for maintaining the integrity of governance while fostering its efficiency. This principle, which ensures that different branches of government perform separate roles and responsibilities, prevents the concentration of power in the hands of a single authority. But how exactly does this principle operate in the Omani context? This blog post offers an overview of the separation of powers within the Omani legal system, exploring its foundations and its application.

read more “The Separation of Powers in Oman: Balancing Act or Centralised Rule?”