In this post, we first define what a treaty is and look at some examples. We then walk through the two key articles of the Basic Statute on treaties, compare Oman’s approach with other states, and close with what all of this means for the private sector.

What is a treaty?

Under the Vienna Convention on the Law of Treaties, a treaty is an international agreement concluded between states in written form and governed by international law, whatever it happens to be called, be it an agreement, convention, charter, or protocol.

Recent examples of treaties that Oman has ratified or acceded to include the Comprehensive Economic Partnership Agreement with India, the UN Convention on International Settlement Agreements Resulting from Mediation, and the Agreement on the Development of the Railway Link with the United Arab Emirates.

Article 93: ratification and transparency

Article 93 of the Basic Statute of the State sets two rules. First, international treaties and agreements do not have the power of law except after their ratification. Under article 49, the Sultan signs treaties or authorises their signature, and in practice they are often signed by the competent minister or an ambassador. Ratification, however, is always through a royal decree published in the Official Gazette, usually with the treaty text attached.

Second, a treaty may not, in any case, include secret terms that contradict its public terms. This guarantees transparency: what is published is what binds.

Not every state works this way. In some other states, no separate domestic tool is needed. In the Netherlands, under articles 93 and 94 of the Dutch Constitution, treaty provisions that can apply to everyone become binding once published, and even override conflicting Dutch statutes. France takes a similar approach: under article 55 of the French Constitution, duly ratified treaties prevail over Acts of Parliament once published, provided the other party applies them too.

Oman, like the UK, sits on the other side: a treaty needs a domestic tool before it has effect at home. In the UK, ratification alone changes nothing domestically, and Parliament must pass an Act to give a treaty effect. In Oman, that tool is the ratifying royal decree, which itself gives the treaty the rank of law without a separate implementing law.

Article 97: treaties as part of the law of the land

Article 97 of the Basic Statute completes the picture. It prohibits any entity in the state from issuing regulations, decisions, or instructions that contradict the laws and royal decrees in force, or international treaties and agreements that are considered part of the law of the land. In practice, a ratified treaty prevails over ministerial decisions and regulations, while still ranking below the Basic Statute of the State itself.

Two related provisions support this. Article 51 tasks the Council of Ministers with overseeing the implementation of treaties and agreements, and article 89 confirms that the 2021 Basic Statute of the State does not prejudice treaties Oman entered into before it.

Conclusion: why this matters for the private sector

Taken together, these provisions give Oman a clear and transparent treaty framework. A ratified treaty is not a diplomatic gesture; it is law that courts, ministries, and businesses must apply.

This is most visible in double taxation agreements. Without one, a company earning income across borders may be taxed on the same profits in both countries. Oman’s treaties address this by allocating taxing rights and often reducing or removing withholding tax. For example, the double tax agreement with Bahrain gives businesses in both countries greater certainty on their tax obligations.

Article 93 is the key here: these benefits can only be relied on once the treaty is ratified. For the private sector, checking whether a treaty has been ratified, and when it takes effect, is as important as reading its terms.

Written by:

Sharifa Al-Wahaibi

Sharifa is a legal intern at Decree. She has previously interned in the public sector and in private practice. She is interested in corporate law. She holds a law degree from Sultan Qaboos University.