Agreement between the Republic of Croatia and the Sultanate of

Oman for the avoidance of double taxation and the prevention of

fiscal evasion with respect to taxes on income
This agreement was published in the official gazette of the Republic of Croatia "Narodne novine Meunarodni ugovori" No. 9/10
Applicable since 1 January 2012
The Republic of Croatia and the Sultanate of Oman, desiring to conclude an Agreement for the
avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
have agreed as follows:
Article 1. PERSONS COVERED
This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2. TAXES COVERED

1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its
local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of
income, including taxes on gains from the alienation of movable or immovable property, taxes on the
total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which this Agreement shall apply are in particular:
a) in the Republic of Croatia:
(i) the profit tax;
(ii) the income tax;
(iii) the local income tax and any other surtax levied on one of these taxes;
(hereinafter referred to as "Croatian tax");
b) in the Sultanate of Oman:
(i) the company income tax imposed under Royal Decree No. 47/1981; and
(ii) the profit tax on establishments imposed under Royal Decree No.77/1989;
(hereinafter referred to as "Omani tax").
4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed
after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The
competent authorities of the Contracting States shall notify each other of any significant changes
which have been made in their respective taxation laws, within a reasonable period of time after such
changes.
Article 3. GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
a) the term "Republic of Croatia" means the territory of the Republic of Croatia as well as those
maritime areas adjacent to the outer limit of territorial sea, including seabed and sub-soil thereof, over
which the Republic of Croatia in accordance with international law and the laws of the Republic of
Croatia exercises its sovereign rights and jurisdiction;
b) the term "Sultanate of Oman" means the territory of the Sultanate of Oman and the islands
belonging thereto, including the territorial waters and any area outside the territorial waters over which
the Sultanate of Oman may, in accordance with international law and the laws of the Sultanate of
Oman, exercise sovereign rights with respect to the exploration and exploitation of the natural
resources of the sea-bed and the sub-soil and the superjacent waters;
c) the terms "a Contracting State" and "the other Contracting State" mean, as the context requires, the

Republic of Croatia or the Sultanate of Oman;

d) the term "tax" means, as the context requires, Croatian tax or Omani tax, but shall not include any
amount which is payable in respect of any default or omission in relation to the taxes to which this
Agreement applies or which represents a penalty imposed relating to those taxes;
e) the term "person" includes an individual, a company and any other body of persons;
f) the term "company" means any body corporate or any entity which is treated as a body corporate for
tax purposes;
g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean
respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on
by a resident of the other Contracting State;
h) the term "international traffic" means any transport by a ship, aircraft or road transport vehicle
operated by an enterprise of a Contracting State, except when the ship, aircraft or road transport
vehicle is operated solely between places in the other Contracting State;
i) the term "competent authority" means:
(i) in the Republic of Croatia, the Minister of Finance or his authorized representative;
(ii) in the Sultanate of Oman, the Minister of National Economy and Supervisor of the Ministry of
Finance or his authorized representative;
j) the term "national" means:
(i) any individual possessing the nationality of a Contracting State;
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a
Contracting State.
2. As regards the application of the Agreement at any time by a Contracting State, any term not
defined therein shall, unless the context otherwise requires, have the meaning that it has at that time
under the law of that State for the purposes of the taxes to which the Agreement applies, any meaning
under the applicable tax laws of that State prevailing over a meaning given to the term under other
laws of that State.
Article 4. RESIDENT
1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person
who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of
management, place of registration or any other criterion of a similar nature, and also includes that
State and any local authority thereof. This term, however, does not include any person who is liable to
tax in that State in respect only of income from sources in that State.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting
States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the State in which he has a permanent home available
to him; if he has a permanent home available to him in both States, he shall be deemed to be a
resident only of the State with which his personal and economic relations are closer (centre of vital
interests);
b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a
permanent home available to him in either State, he shall be deemed to be a resident only of the State
in which he has an habitual abode;
c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident
only of the State of which he is a national;
d) if he is a national of both States or of neither of them, the competent authorities of the Contracting
States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of
both Contracting States, then it shall be deemed to be a resident only of the State in which its place of
effective management is situated.

Article 5. PERMANENT ESTABLISHMENT

1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of
business through which the business of an enterprise is wholly or partly carried on.

2. The term "permanent establishment" includes especially:

a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop, and
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. The term "permanent establishment" also encompasses:
a) a building site or a construction or assembly or installation project or supervisory activities in
connection therewith, but only if such site, project or activities continue for more than six (6) months;
b) the furnishing of services, including consultancy services, by an enterprise through employees or
other personnel engaged by the enterprise for such purpose, but only if activities of that nature
continue (for the same or a connected project) within a Contracting State for a period or periods
aggregating more than ninety (90) days within any twelve month period.
4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall
be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise
belonging to the enterprise;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the
purpose of storage, display or delivery;
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the
purpose of processing by another enterprise;
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or
merchandise or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the
enterprise, any other activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in
sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from
this combination is of a preparatory or auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an
independent status to whom paragraph 6 applies - is acting in a Contracting State on behalf of an
enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent
establishment in the first-mentioned Contracting State in respect of any activities which that person
undertakes for the enterprise, if such person:
a) has, and habitually exercises in that State an authority to conclude contracts in the name of the
enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if
exercised through a fixed place of business, would not make this fixed place of business a permanent
establishment under the provisions of that paragraph; or
b) has no such authority, but habitually maintains in the first mentioned State a stock of goods or
merchandise from which he delivers goods or merchandise on behalf of the enterprise.
6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State
merely because it carries on business in that State through a broker, general commission agent or any
other agent of an independent status, provided that such persons are acting in the ordinary course of
their business. However, when the activities of such an agent are devoted wholly or almost wholly on
behalf of that enterprise, he will not be considered an agent of an independent status within the
meaning of this paragraph.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a
company which is a resident of the other Contracting State, or which carries on business in that other
State (whether through a permanent establishment or otherwise), shall not of itself constitute either
company a permanent establishment of the other.

Article 6. INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State from immovable property (including income
from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning which it has under the law of the
Contracting State in which the property in question is situated. The term shall in any case include
property accessory to immovable property, livestock and equipment used in agriculture (including the
breeding and cultivation of fish) and forestry, rights to which the provisions of general law respecting
landed property apply. Usufruct of immovable property and rights to variable or fixed payments as
consideration for the working of, or the right to work, mineral deposits, sources and other natural
resources shall also be considered as "immovable property". Ships, boats, aircraft and road transport
vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in
any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an
enterprise and to income from immovable property used for the performance of independent personal
services.
Article 7. BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the
enterprise carries on business in the other Contracting State through a permanent establishment
situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be
taxed in the other State but only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3 of this Article, where an enterprise of a Contracting State
carries on business in the other Contracting State through a permanent establishment situated therein,
there shall in each Contracting State be attributed to that permanent establishment the profits which it
might be expected to make if it were a distinct and separate enterprise engaged in the same or similar
activities under the same or similar conditions and dealing wholly independently with the enterprise of
which it is a permanent establishment.
3. In determining the profits of a permanent establishment, there shall be allowed as deductions
expenses which are incurred for the purposes of the business of the permanent establishment,
including executive and general administrative expenses so incurred, whether in the State in which the
permanent establishment is situated or elsewhere.
4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a
permanent establishment on the basis of an apportionment of the total profits of the enterprise to its
various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits
to be taxed by such an apportionment as may be customary. The method of apportionment adopted
shall, however, be such that the result shall be in accordance with the principles contained in this
Article.
5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that
permanent establishment of goods or merchandise for the enterprise.
6. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent
establishment shall be determined by the same method year by year unless there is good and
sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in other Articles of this
Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.

Article 8. SHIPPING, INLAND WATERWAYS TRANSPORT, ROAD AND AIR TRANSPORT

1. Profits from the operation of ships, aircraft or road transport vehicles in international traffic derived
by an enterprise of a Contracting State shall be taxable only in that Contracting State.
2. Profits from the operation of boats engaged in inland waterways transport derived by an enterprise
of a Contracting state shall be taxable only in that Contracting State.
3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint
business or an international operating agency.

Article 9. ASSOCIATED ENTERPRISES

1. Where
a) an enterprise of a Contracting State participates directly or indirectly in the management, control or
capital of an enterprise of the other Contracting State, or
b) the same persons participate directly or indirectly in the management, control or capital of an
enterprise of a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or
financial relations which differ from those which would be made between independent enterprises,
then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by
reason of those conditions, have not so accrued, may be included in the profits of that enterprise and
taxed accordingly.
2. Where a Contracting State includes, in accordance with the provisions of paragraph 1, in the profits
of an enterprise of that State - and taxes accordingly - profits on which an enterprise of the other
Contracting State has been charged to tax in that other State and where the competent authorities of
the Contracting States agree, upon consultation, that all or part of the profits so included are profits
which would have accrued to the enterprise of the first-mentioned State if the conditions made
between the two enterprises had been those which would have been made between independent
enterprises, then that other State shall make an appropriate adjustment to the amount of the tax
charged therein on those agreed profits. In determining such adjustment, due regard shall be had to
the other provisions of this Agreement.

Article 10. DIVIDENDS

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other
Contracting State shall be taxable only in that other State, if such resident is the beneficial owner of
the dividends.
2. The term "dividends" as used in this Article means income from shares, "jouissance" shares or
"jouissance" rights, mining shares, founders shares or other rights, not being debt-claims,
participating in profits, as well as income from other corporate rights which is subjected to the same
taxation treatment as income from shares by the laws of the State of which the company making the
distribution is a resident.
3. The provisions of paragraph 1 shall not apply if the beneficial owner of the dividends, being a
resident of a Contracting State, carries on business in the other Contracting State of which the
company paying the dividends is a resident, through a permanent establishment situated therein, or
performs in that other State independent personal services from a fixed base situated therein, and the
holding in respect of which the dividends are paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be,
shall apply.
4. Where a company which is a resident of a Contracting State derives profits or income from the other
Contracting State, that other State may not impose any tax on the dividends paid by the company,

except insofar as such dividends are paid to a resident of that other State or insofar as the holding in
respect of which the dividends are paid is effectively connected with a permanent establishment or a
fixed base situated in that other State, nor subject the company's undistributed profits to a tax on the
company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or
partly of profits or income arising in such other State.

Article 11. INTEREST

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be
taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which it arises and according
to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting
State, the tax so charged shall not exceed 5 (five) per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to the
Government of the other Contracting State shall be exempt from tax in the first-mentioned State.
4. For the purposes of paragraph 3, the term "Government" shall include:
a) in the case of the Republic of Croatia:
(i) the National Bank of Croatia;
(ii) any other statutory body or institution wholly or mainly owned by the Government of the Republic
of Croatia, as may be agreed from time to time between the competent authorities of the Contracting
States;
b) in the case of the Sultanate of Oman:
(i) the Central Bank of Oman;
(ii) the State General Reserve Fund;
(iii) the Omani Investment Fund; and
(iv) any other statutory body or institution wholly or mainly owned by the Government of the
Sultanate of Oman, as may be agreed from time to time between the competent authorities of the
Contracting States.
5. The term "interest" as used in this Article means income from debt-claims of every kind, whether or
not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and
in particular, income from government securities and income from bonds or debentures, including
premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late
payment shall not be regarded as interest for the purpose of this Article.
6. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a
resident of a Contracting State, carries on business in the other Contracting State in which the interest
arises, through a permanent establishment situated therein, or performs in that other State
independent personal services from a fixed base situated therein, and the debt-claim in respect of
which the interest is paid is effectively connected with such permanent establishment or fixed base. In
such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
7. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State.
Where, however, the person paying the interest, whether he is a resident of a Contracting State or not,
has in a Contracting State a permanent establishment or a fixed base in connection with which the
indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent
establishment or fixed base, then such interest shall be deemed to arise in the State in which the
permanent establishment or fixed base is situated.
8. Where, by reason of a special relationship between the payer and the beneficial owner or between
both of them and some other person, the amount of the interest, having regard to the debt-claim for
which it is paid, exceeds the amount which would have been agreed upon by the payer and the
beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to
the last-mentioned amount of interest. In such case, the excess part of the payments shall remain

taxable according to the laws of each Contracting State, due regard being had to the other provisions
of this Agreement.
9. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes
of any person concerned with the creation or assignment of the debt claim in respect of which the
interest is paid to take advantage of this Article by means of that creation or assignment.

Article 12. ROYALTIES

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be
taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in which they arise and
according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other
Contracting State, the tax so charged shall not exceed 10 (ten) per cent of the gross amount of the
royalties.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration
for the use of, or the right to use, any copyright of literary, artistic or scientific work including computer
software, cinematographic films, or films or tapes or discs used for radio or television broadcasting,
any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right
to use, industrial commercial or scientific equipment, or for information concerning industrial,
commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a
resident of a Contracting State, carries on business in the other Contracting State in which the
royalties arise, through a permanent establishment situated therein, or performs in that other State
independent personal services from a fixed base situated therein, and the right or property in respect
of which the royalties are paid is effectively connected with such permanent establishment or fixed
base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that
Contacting State. Where, however, the person paying the royalties, whether he is a resident of a
Contracting State or not, has in a Contacting State a permanent establishment or a fixed base in
connection with which the liability to pay the royalties was incurred, and such royalties are borne by
such permanent establishment or fixed base, then such royalties shall be deemed to arise in the
Contracting State in which the permanent establishment or the fixed base is situated.
6. Where, by reason of a special relationship between the payer and the beneficial owner or between
both of them and some other person, the amount of the royalties, having regard to the use, right or
information for which they are paid, exceeds the amount which would have been agreed upon by the
payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall
apply only to the last-mentioned amount of royalties. In such case, the excess part of the payments
shall remain taxable according to the laws of each Contracting State, due regard being had to the
other provisions of this Agreement.
7. The provisions of this Article shall not apply if it was the main purpose or one of the main purposes
of any person concerned with the creation or assignment of the debt claim in respect of which the
royalties are paid to take advantage of this Article by means of that creation or
assignment.
Article 13. CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of immovable property
referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business property of a permanent
establishment which an enterprise of a Contracting State has in the other Contracting State or of
movable property pertaining to a fixed base available to a resident of a Contracting State in the other

Contracting State for the purpose of performing independent personal services, including such gains
from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such
fixed base, may be taxed in that other State.
3. Gains derived by an enterprise from the alienation of ships, aircraft or road transport vehicles
operated in international traffic, boats engaged in inland waterways transport or movable property
pertaining to the operation of such ships, aircraft, road transport vehicles or boats, shall be taxable
only in the Contracting State of which the enterprise is a resident.
4. Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall
be taxable only in the Contracting State of which the alienator is a resident.

Article 14. INDEPENDENT PERSONAL SERVICES

1. Income derived by a resident of a Contracting State in respect of professional services or other
activities of an independent character shall be taxable only in that State unless he has a fixed base
regularly available to him in the other Contracting State for the purpose of performing his activities. If
he has such a fixed base, the income may be taxed in the other State but only so much of it as is
attributable to that fixed base.
2. The term "professional services" includes especially independent scientific, literary, artistic,
educational or teaching activities as well as the independent activities of physicians, lawyers,
engineers, architects, dentists and accountants.

Article 15. DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration
derived by a resident of a Contracting State in respect of an employment shall be taxable only in that
State unless the employment is exercised in the other Contracting State. If the employment is so
exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting
State in respect of an employment exercised in the other Contracting State shall be taxable only in the
first-mentioned State if:
a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183
days in any twelve month period commencing or ending in the fiscal year concerned, and
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State,
and
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer
has in the other State.
3. Notwithstanding the preceding provisions of this Article, remuneration derived by an employee of an
enterprise in respect of an employment exercised aboard a ship, aircraft or road transport vehicle
operated in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed
in the Contracting State of which the enterprise is a resident.
Article 16. DIRECTORS' FEES
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity
as a member of the board of directors or similar body of a company which is a resident of the other
Contracting State may be taxed in that other State.
Article 17. ARTISTES AND SPORTSMEN
1. Notwithstanding the provisions of Articles 14 and 15 , income derived by a resident of a Contracting
State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or
as a sportsman, from his personal activities as such exercised in the other Contracting State, may be
taxed in that other State.

2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his

capacity as such accrues not to the entertainer or sportsman himself but to another person, that
income may, notwithstanding the provisions of Articles 7, 14 and 15 be taxed in the Contracting State
in which the activities of the entertainer or sportsman are exercised.
3. Income derived by an entertainer or a sportsman from activities exercised in a Contracting State
shall be exempt from tax in that State, if the visit to that State is supported wholly or mainly by public
funds of the other Contracting State or a local authority or a statutory body thereof.

Article 18. PENSIONS AND SOCIAL SECURITY PAYMENTS

1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid
to a resident of a Contracting State in consideration of past employment shall be taxable only in that
State.
2. Notwithstanding the provisions of paragraph 1, pensions paid and other payments made under a
public scheme which is part of the social security system of a Contracting State shall be taxable only
in that State.
Article 19. GOVERNMENT SERVICE
1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting
State or a local authority, or a statutory body thereof to an individual in respect of services rendered to
that State or authority or body shall be taxable only in that State.
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other
Contracting State if the services are rendered in that State and the individual is a resident of that State
who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the purpose of rendering the services.
2. a) Any pension paid by, or out of funds created by, a Contracting State or a local authority, or a
statutory body thereof to an individual in respect of services rendered to that State or authority or body
shall be taxable only in that State.
b) However, such pension shall be taxable only in the other Contracting State if the individual is a
resident of, and a national of, that State.
3. The provisions of Articles 15, 16, 17 and 18 shall apply to salaries, wages and other similar
remuneration, and to pensions in respect of services rendered in connection with a business carried
on by a Contracting State or a local authority, or a statutory body thereof.

Article 20. PROFESSORS AND RESEARCHERS

1. A resident of a Contracting State who, at the invitation of a university, school or other similar
institution, situated in the other Contracting State and recognized by the Government of that other
Contracting State, is temporarily present in that other Contracting State solely for the purpose of
teaching, or engaging in research, or both, at that educational institution shall, for a period not
exceeding two years from the date of his first arrival in that other Contracting State, be exempt from
tax in that other Contracting State on his remuneration for such teaching or research.
2. No exemption shall be granted under paragraph 1 with respect to any remuneration for research if
such research is undertaken not in public interest but for private benefit of a specific person or
persons.

Article 21. STUDENTS AND APPRENTICES

Payments which a student or business apprentice who is or was immediately before visiting a
Contracting State a resident of the other Contracting State and who is present in the first-mentioned
State solely for the purpose of his education or training receives for the purpose of his maintenance,
education or training shall not be taxed in that State, provided that such payments arise from sources
outside that State.
Article 22. OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the
foregoing Articles of this Agreement shall be taxable only in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable
property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a
Contracting State, carries on business in the other Contracting State through a permanent
establishment situated therein, or performs in that other State independent personal services from a
fixed base situated therein, and the right or property in respect of which the income is paid is
effectively connected with such permanent establishment or fixed base. In such case the provisions of
Article 7 or Article 14, as the case may be, shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a
Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other
Contracting Sate may also be taxed in that other State.

Article 23. METHODS FOR ELIMINATION OF DOUBLE TAXATION

1. Where a resident derives income which, in accordance with the provisions of this Agreement, may
be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the
tax on the income of that resident, an amount equal to the income tax paid in that other State, whether
directly or otherwise.
Such deduction shall not, however, exceed that part of the income tax, as computed before the
deduction is given, which is attributable, as the case may be, to the income which may be taxed in that
other State.
2. Where in accordance with any provision of the Agreement income derived by a resident of a
Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the
amount of tax on the remaining income of such resident, take into account the exempted income.

Article 24. NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation
or any requirement connected therewith, which is other or more burdensome than the taxation and
connected requirements to which nationals of that other State in the same circumstances, in particular
with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions
of Article 1, also apply to persons who are not residents of one or both of the Contracting States.
2. Stateless persons who are residents of a Contracting State shall not be subjected in either
Contracting State to any taxation or any requirement connected therewith, which is other or more
burdensome than the taxation and connected requirements to which nationals of the State concerned
in the same circumstances, in particular with respect to residence, are or may be subjected.
3. The taxation on a permanent establishment which an enterprise of a Contracting State has in the
other Contracting State shall not be less favourably levied in that other State than the taxation levied
on enterprises of that other State carrying on the same activities. This provision shall not be construed
as obliging a Contracting State to grant to residents of the other Contracting State any personal
allowances, reliefs and reductions for taxation purposes on account of civil status or family
responsibilities which it grants to its own residents.

4. Except where the provisions of paragraph 1 of Article 9, paragraph 8 of Article 11, or paragraph 6 of
Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting
State to a resident of the other Contracting State shall, for the purpose of determining the taxable
profits of such enterprise, be deductible under the same conditions as if they had been paid to a
resident of the first-mentioned State.
5. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled,
directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in
the first-mentioned State to any taxation or any requirement connected therewith which is other or
more burdensome than the taxation and connected requirements to which other similar enterprises of
the first-mentioned State are or may be subjected.
6. The provisions of this Article shall, apply to taxes covered by this Agreement.

Article 25. MUTUAL AGREEMENT PROCEDURE

1. Where a person considers that the actions of one or both of the Contracting States result or will
result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective
of the remedies provided by the domestic law of those States, present his case to the competent
authority of the Contracting State of which he is resident or, if his case comes under paragraph 1 of
Article 24, to that of the Contracting State of which he is a national. The case must be presented within
two years from the first notification of the action resulting in taxation not in accordance with the
provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not
itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the
competent authority of the other Contracting State, with a view to the avoidance of taxation which is
not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding
any time limits in the domestic law of the Contracting States.
3. The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement
any difficulties or doubts arising as to the interpretation or application of the Agreement.
4. The competent authorities of the Contracting States may communicate with each other directly, for
the purpose of reaching an agreement in the sense of the preceding paragraphs.

Article 26. EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such information as is
necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting
States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary
to the Agreement as well as to prevent fiscal evasion. The exchange of information is not restricted by
Article 1. Any information received by a Contracting State shall be treated as secret in the same
manner as information obtained under the domestic laws of that State and shall be disclosed only to
persons or authorities (including courts and administrative bodies) concerned with the assessment or
collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation
to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for
such purposes. They may disclose the information in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State
the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that or
of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the normal course of the
administration of that or of the other Contracting State;
c) to supply information which would disclose any trade, business, industrial, commercial or
professional secret or trade process, or information, the disclosure of which would be contrary to
public policy (ordre public).

Article 27. PROTOCOL

The attached Protocol shall form an integral part of this Agreement.

Article 28. MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS

Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or
consular posts under the general rules of international law or under the provisions of special
agreements.

Article 29. ENTRY INTO FORCE

Each of the Contracting State shall notify the other Contracting State, through diplomatic channels, the
completion of its internal legal procedures for the entry into force of this Agreement.
This Agreement shall enter into force 30 days after the date of receipt of the latter of these notifications
and shall thereupon have effect in both Contracting States, as follows:
a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of
January next following the calendar year in which this Agreement enters into force;
b) in respect of other taxes, for taxable year beginning on or after the first day of January next
following the calendar year in which this Agreement enters into force.

Article 30. TERMINATION

This Agreement shall remain in force until terminated by one of the Contracting States. Either
Contracting State may terminate this Agreement, through diplomatic channels, by giving notice of
termination at least six months before the end of any calendar year after the period of five years from
the date on which this Agreement enters into force.
In such event, this Agreement shall cease to have effect as follows:
a) in respect of taxes withheld at source, for amount paid or credited on or after the first day of January
next following the calendar year in which the notice of termination has been given;
b) in respect of other taxes, for any tax year beginning on or after the first day of January in the
calendar year following that in which the notice of termination has been given.

IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement.

Done at __________________________ on _______________________ corresponding to

______________________AH, in two originals, in the Croatian, Arabic and English languages, all
texts being equally authentic. In case of any divergence of interpretation, the English text shall prevail.

For the Republic of Croatia For the Sultanate of Oman

PROTOCOL
BETWEEN
THE REPUBLIC OF CROATIA AND THE SULTANATE OF OMAN
On signing of the Agreement between the Republic of Croatia and the Sultanate of Oman for the
avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the
undersigned have agreed upon the following provisions which shall form an integral part of the
Agreement.
1. With reference to paragraph 1 of Article 4:
The term "resident of a Contracting State", in the case of the Sultanate of Oman, shall include any
individual domiciled in the Sultanate of Oman, who has a permanent home, his centre of vital interest
or habitual abode in the Sultanate of Oman.
2. With reference to paragraph 3 of Article 7:
The provisions of this paragraph do not prevent the Contracting State in which the permanent
establishment is situated from applying the provisions of its domestic law, including regulations,
relating to deductions when determining the taxable income of the permanent establishment.
3. With reference to paragraph 1 of Article 8:
The term "profits from the operation of ships, aircraft or road transport vehicles in international traffic"
includes:
a) profits from the charter, lease or rental of ships, aircraft or road transport vehicles fully equipped,
manned and supplied, and used in the operation international traffic;
b) profits from the charter, lease or rental on a bare boat charter basis of ships, aircraft or road
transport vehicles where such charter, lease or rental is incidental to the operation of ships, aircraft or
road transport vehicles in international traffic;
c) profits from the use, maintenance or rental of containers where such use, maintenance or rental is
incidental to the operation of ships, aircraft or road transport vehicles in international traffic.
d) interest on funds directly connected with the operation of ships, aircraft or road transport vehicles in
international traffic. The provisions of Article 11 shall not apply in relation to such interest.
4. With reference to paragraph 2 of Article 8:
The term "profits from the operation of boats engaged in inland waterways transport" includes:
a) profits from the charter, lease or rental of boats fully equipped, manned and supplied, and used in
the operation of inland waterways transport;
b) profits from the charter, lease or rental on a bare boat charter basis of boat where such charter,
lease or rental is incidental to the operation of inland waterways transport;
c) profits from the use, maintenance or rental of containers where such use, maintenance or rental is
incidental to the operation of boats engaged in inland waterways transport;
d) interest on funds directly connected with the operation of boats engaged in inland waterways
transport. The provisions of Article 11 shall not apply in relation to such interest.
5. With reference to Article 8:
The terms "operation of ships, aircraft or road transport vehicles" and "operation of boats" mean
business of transportation by sea, by air or by road or in inland waterways, as the case may be, of
passengers, mail, livestock or goods carried on by the owners, lessees or charterers of ships, aircraft,
boats or road vehicles including the sale of tickets for such transportation on behalf of other
enterprises.
6. With reference to Article 10:
The provisions of Article 10 are based on the fact that according to legislation in force in the Republic
of Croatia and the Sultanate of Oman at the moment of the signing of the Agreement, neither
Contracting State withholds tax on dividends.
It is agreed that, after the date on which the Agreement enters into force, if either Contracting State
introduces a tax on dividends under its domestic law, the Contracting States will enter into negotiations
with a view to modifying the provisions of Article 10.

7. With reference to Article 24:

The provisions of this Article will not be fully implemented by the Sultanate of Oman, until the
Sultanate Oman harmonizes the rates applicable to enterprises which are carrying on activities in the
Sultanate of Oman.

Done at ______________________, on. ______________________, corresponding to

_______________________ .AH, in two originals, in the Croatian, Arabic and English languages, all
the texts being equally authentic. In case of any divergence of interpretation, the English text shall
prevail.

For the Republic of Croatia

For the Sultanate of Oman

Ugovor izmeu Republike Hrvatske i Sultanata Omana o

izbjegavanju dvostrukog oporezivanja i sprjeavanju izbjegavanja
plaanja poreza na dohodak
'Narodne novine - Meunarodni ugovori' broj 9/10
Primjenjuje se od 1. sijenja 2012.
Republika Hrvatska i Sultanat Oman, elei sklopiti Ugovor o izbjegavanju dvostrukog oporezivanja i
sprjeavanju izbjegavanja plaanja poreza na dohodak,
sporazumjeli su se kako slijedi:
lanak 1. - OSOBE NA KOJE SE PRIMJENJUJE UGOVOR
Ovaj Ugovor primjenjuje se na osobe koje su rezidenti jedne ili obiju drava ugovornica.
lanak 2. - POREZI NA KOJE SE PRIMJENJUJE UGOVOR
1. Ovaj se Ugovor primjenjuje na poreze na dohodak koje je uvela jedna od drava ugovornica ili
njezine lokalne vlasti, neovisno o nainu na koji se ubiru.
2. Porezima na dohodak smatraju se svi porezi uvedeni na ukupni dohodak, ili na dijelove dohotka,
ukljuujui poreze na dobitke od otuenja pokretne ili nepokretne imovine, poreze na ukupne iznose
honorara i plaa koje isplauju drutva, kao i poreze na porast vrijednosti imovine.
3. Porezi na koje se primjenjuje ovaj Ugovor su posebno:
a) u Republici Hrvatskoj:
(i) porez na dobit;
(ii) porez na dohodak;
(iii) prirez na porez na dohodak i svaki drugi dodatak koji se ubire na jedan od ovih poreza;
(u daljnjem tekstu hrvatski porez);
b) u Sultanatu Omanu:
(i) porez na dobit drutava uveden prema Kraljevskoj odredbi br. 47/1981; i
(ii) porez na dobit poslovnih jedinica prema Kraljevskoj odredbi br. 77/1989;
(u daljnjem tekstu omanski porez).
4. Ovaj Ugovor primjenjuje se i na iste ili bitno sline poreze koji se uvedu nakon datuma potpisivanja
ovog Ugovora uz navedene poreze ili umjesto njih. Nadlena tijela drava ugovornica meusobno e
se obavjetavati o svim bitnim promjenama u njihovim poreznim propisima unutar razumnog
vremenskog razdoblja nakon takvih promjena.
lanak 3. - OPE DEFINICIJE
1. Za potrebe ovog Ugovora, ako iz sadraja ne proizlazi drukije:
a) izraz Republika Hrvatska oznaava dravno podruje Republike Hrvatske, kao i podruja mora
koja se nastavljaju na vanjsku granicu teritorijalnog mora, ukljuujui morsko dno i podzemlje, na

kojima Republika Hrvatska u skladu s meunarodnim pravom i zakonima Republike Hrvatske vri
svoja suverena prava i jurisdikciju;
b) izraz Sultanat Oman oznaava dravno podruje Sultanata Omana, kao i otoke koji mu
pripadaju, ukljuujui teritorijalne vode i bilo koje podruje izvan teritorijalnih voda nad kojima Sultanat
Oman moe, u skladu s meunarodnim pravom i zakonima Sultanata Omana, vriti suverena prava u
pogledu istraivanja i iskoritavanja prirodnih resursa morskog dna i podzemlja te voda koje se
nastavljaju na ta podruja;
c) izrazi drava ugovornica i druga drava ugovornica oznaavaju Republiku Hrvatsku ili Sultanat
Oman, ovisno o sadraju;
d) izraz porez oznaava hrvatski ili omanski porez, ovisno o sadraju, ali ne ukljuuju bilo koji iznos
koji se plaa u pogledu bilo kojeg zakanjenja ili propusta u pogledu poreza na koje se ovaj Ugovor
odnosi ili koji predstavlja sankcije koje se odnose na te poreze;
e) izraz osoba ukljuuje fiziku osobu, drutvo i bilo koju drugu skupinu osoba;
f) izraz drutvo oznaava svaku pravnu osobu ili drugi oganizacijski oblik koji se u svrhe
oporezivanja smatra pravnom osobom;
g) izrazi drutvo drave ugovornice i drutvo druge drave ugovornice oznaavaju drutvo kojim
upravlja rezident drave ugovornice i drutvo kojim upravlja rezident druge drave ugovornice;
h) izraz meunarodni promet oznaava svaki prijevoz brodom, zrakoplovom ili vozilom za cestovni
prijevoz koji obavlja drutvo drave ugovornice, osim ako se promet brodom, zrakoplovom ili vozilom
za cestovni prijevoz obavlja samo izmeu mjesta u drugoj dravi ugovornici;
i) izraz nadleno tijelo oznaava:
(i) u Republici Hrvatskoj, ministra financija ili njegovog ovlatenog predstavnika;
(ii) u Sultanatu Omanu, ministra nacionalnog gospodarstva i nadzornika ministarstva financija ili
njegovog ovlatenog predstavnika;
j) izraz dravljanin oznaava:
(i) svaku fiziku osobu koja ima dravljanstvo drave ugovornice;
(ii) svaku pravnu osobu, partnerstvo ili udruenje koji svoj status izvode iz propisa koji su na snazi u
dravi ugovornici.
2. U svrhu provedbe odredaba ovog Ugovora od strane drava ugovornica, svaki izraz koji nije njime
definiran, osim ako sadraj ne zahtijeva drugaije, imat e znaenje koje ima prema propisima te
drave u svrhu poreza na koje se ovaj Ugovor primjenjuje, s tim to znaenje koje ima prema
primjenjivim poreznim propisima te drave e prevladati nad znaenjem tog izraza prema drugim
propisima te drave.
lanak 4. - REZIDENT
1. U ovom Ugovoru izraz rezident drave ugovornice oznaava svaku osobu koja, prema propisima
te drave, u njoj podlijee oporezivanju na temelju svog prebivalita, boravita, mjesta uprave, mjesta
registracije ili nekoga drugog obiljeja sline prirode, i takoer ukljuuje tu dravu i njezinu lokalnu
vlast. Meutim, ovaj izraz ne ukljuuje osobu koja u toj dravi podlijee oporezivanju samo dohotka iz
izvora u toj dravi.
2. Ako je, prema odredbama stavka 1., fizika osoba rezident obiju drava ugovornica, onda se njezin
status odreuje kako slijedi:

a) smatra se rezidentom samo one drave u kojoj ima prebivalite; ako ima prebivalite u objema
dravama, smatrat e se rezidentom samo one drave s kojom ima ue osobne i gospodarske veze
(sredite ivotnih interesa);
b) ako se ne moe odrediti u kojoj dravi ima sredite ivotnih interesa ili ako ni u jednoj dravi nema
prebivalite, smatrat e se rezidentom samo one drave u kojoj ima uobiajeno boravite;
c) ako ima uobiajeno boravite u objema dravama ili ga nema ni u jednoj od njih, smatrat e se
rezidentom samo one drave iji je dravljanin;
d) ako je dravljanin obiju drava ili nije dravljanin ni jedne od njih, nadlena tijela drava ugovornica
rijeit e pitanje zajednikim dogovorom.
3. Kad je, sukladno odredbama stavka 1., osoba koja nije fizika, rezident obiju drava ugovornica,
tada e se smatrati rezidentom samo one drave ugovornice u kojoj se nalazi njezino mjesto stvarne
uprave.
lanak 5. - STALNA POSLOVNA JEDINICA
. Za potrebe ovog Ugovora izraz stalna poslovna jedinica oznaava stalno mjesto poslovanja putem
kojega se poslovanje drutva obavlja u cijelosti ili djelomino.
2. Izraz stalna poslovna jedinica ukljuuje posebno:
a) mjesto uprave;
b) podrunicu;
c) ured;
d) tvornicu;
e) radionicu, i
f) rudnik, naftni ili plinski izvor, kamenolom ili bilo koje drugo mjesto iskoritavanja prirodnih
bogatstava.
3. Izraz stalna poslovna jedinica takoer ukljuuje:
a) gradilite, graevinski, instalacijski ili montani projekt, ili nadzornu djelatnost povezanu s istima, ali
samo ako takvo gradilite, projekt ili djelatnost traju dulje od est (6) mjeseci;
b) pruanje usluga, ukljuujui konzultantske usluge, od strane drutva drave ugovornice putem
zaposlenika ili drugog osoblja koje je drutvo angairalo u tu svrhu, ali samo ako se takve djelatnosti
nastavljaju (za isti ili povezani projekt) u drugoj dravi ugovornici u razdoblju ili razdobljima koja
ukupno traju dulje od devedeset (90) dana u bilo kojem dvanaestomjesenom razdoblju.
4. Neovisno o prethodnim odredbama ovog lanka, nee se smatrati da izraz stalna poslovna
jedinica ukljuuje:
a) koritenje objekata iskljuivo za uskladitenje, izlaganje ili isporuku dobara ili robe koji pripadaju
drutvu;
b) odravanje zaliha dobara ili robe koje pripadaju drutvu iskljuivo u svrhu uskladitenja, izlaganja ili
isporuke;
c) odravanje zaliha dobara ili robe koje pripadaju drutvu iskljuivo u svrhu prerade koju obavlja
drugo drutvo;
d) odravanje stalnog mjesta poslovanja iskljuivo u svrhu kupnje dobara ili robe ili u svrhu prikupljanja
podataka za drutvo;
e) odravanje stalnog mjesta poslovanja iskljuivo u svrhu obavljanja bilo kojih drugih pripremnih ili
pomonih djelatnosti za drutvo;

f) odravanje stalnog mjesta poslovanja iskljuivo zbog kombinacije djelatnosti spomenutih u

podstavcima od a) do e), pod uvjetom da cjelokupna djelatnost stalnog mjesta poslovanja, koja je
posljedica te kombinacije, ima pripremno ili pomono znaenje.
5. Neovisno o odredbama stavaka 1. i 2., kad osoba koja nije zastupnik sa samostalnim statusom,
na kojeg se odnosi stavak 6. djeluje u dravi ugovornici u ime drutva druge drave ugovornice, to
drutvo se smatra da ima stalnu poslovnu jedinicu u prvospomenutoj dravi ugovornici u pogledu
aktivnosti koje ta osoba poduzme za drutvo, ako ta osoba:
a) ima ovlatenje da u jednoj dravi ugovornici sklapa ugovore u ime tog drutva i to tamo uobiajeno
ini, osim ako su njezine djelatnosti ograniene na one navedene u stavku 4., koje ako bi se obavljale
putem stalnog mjesta poslovanja, ne bi to stalno mjesto poslovanja inile stalnom poslovnom
jedinicom prema odredbama navedenog stavka; ili
b) nema takvog ovlatenja, ali u prvospomenutoj dravi uobiajeno odrava zalihu dobara ili robe iz
koje redovito isporuuje dobra ili robu u ime tog drutva.
6. Ne smatra se da drutvo ima stalnu poslovnu jedinicu u dravi ugovornici samo zato to svoje
poslovanje u toj dravi obavlja putem posrednika, generalnog komisionara ili drugog zastupnika sa
samostalnim statusom, ako te osobe rade u okviru njihovog redovitog poslovanja. Meutim, kad se
aktivnosti takvog zastupnika u cijelosti ili djelomino obavljaju u ime tog drutva, ta osoba se nee
smatrati zastupnikom sa samostalnim statusom u smislu ovog stavka.
7. injenica da drutvo koje je rezident drave ugovornice kontrolira ili je kontrolirano od drutva koje
je rezident druge drave ugovornice ili koje obavlja djelatnost u toj drugoj dravi (putem stalne
poslovne jedinice ili na drugi nain), sama po sebi ne znai da se jedno drutvo smatra stalnom
poslovnom jedinicom drugog drutva.
lanak 6. - DOHODAK OD NEKRETNINA
1. Dohodak koji rezident drave ugovornice ostvari od nekretnina (ukljuujui dohodak od
poljoprivrede ili umarstva), smjetenih u drugoj dravi ugovornici, moe se oporezivati u toj drugoj
dravi.
2. Izraz nekretnina ima znaenje koje ima prema propisima drave ugovornice u kojoj se predmetna
imovina nalazi. U taj su izraz u svakom sluaju ukljueni i pripaci nekretnine, stoka i oprema koji se
koriste u poljoprivredi i umarstvu (ukljuujui uzgoj i gajenje riba), prava na koja se primjenjuju
odredbe opih propisa o zemljinom vlasnitvu. Plodouivanje nekretnine i prava na isplate u
promjenjivom ili utvrenom iznosu kao naknade za iskoritavanje ili pravo na iskoritavanje rudnih
nalazita, izvora te drugih prirodnih bogatstava e se takoer smatrati nekretninom. Pomorski i
rijeni brodovi, zrakoplovi i vozila za cestovni prijevoz ne smatraju se nekretninama.
3. Odredbe stavka 1. primjenjuju se na dohodak koji se ostvaruje od izravnog iskoritavanja, davanja u
zakup ili najam te na svaki drugi nain koritenja nekretnine.
4. Odredbe stavaka 1. i 3. primjenjuju se i na dohodak od nekretnina drutva i na dohodak od
nekretnina koje se koriste za obavljanje samostalne djelatnosti.
lanak 7. - DOBIT OD POSLOVANJA
1. Dobit drutva drave ugovornice oporezuje se samo u toj dravi, osim ako drutvo posluje u drugoj
dravi ugovornici putem stalne poslovne jedinice koja se u njoj nalazi. Ako drutvo posluje na taj
nain, dobit drutva moe se oporezivati u toj drugoj dravi, ali samo za onaj iznos dobiti koji se moe
pripisati toj stalnoj poslovnoj jedinici.
2. U skladu s odredbama stavka 3. ovog lanka, ako drutvo drave ugovornice posluje u drugoj
dravi ugovornici putem stalne poslovne jedinice koja se u njoj nalazi, u svakoj se dravi ugovornici

smatra da stalna poslovna jedinica svojom djelatnou ostvaruje dobit koju bi mogla ostvariti kad bi
bila zasebno i nezavisno drutvo koje se bavi istim ili slinim poslovanjem pod istim ili slinim uvjetima
te kad bi poslovala potpuno samostalno s drutvom ija je stalna poslovna jedinica.
3. Pri utvrivanju dobiti stalne poslovne jedinice, kao odbici se priznaju opravdani rashodi nastali za
potrebe stalne poslovne jedinice, ukljuujui izvrne i ope administrativne rashode, bilo da su nastali
u dravi u kojoj se nalazi stalna poslovna jedinica ili drugdje.
4. Ako je u dravi ugovornici uobiajeno utvrivati dobit stalne poslovne jedinice na temelju raspodjele
ukupne dobiti drutva na njezine razliite dijelove, nita u stavku 2. ne sprjeava tu dravu ugovornicu
da takvom uobiajenom raspodjelom odredi oporezivu dobit. Prihvaeni nain raspodjele e biti takav
da rezultat bude u skladu s naelima sadranim u ovom lanku.
5. Nee se smatrati da poslovna jedinica ostvaruje dobit samo zbog toga to kupuje dobra ili robu za
drutvo.
6. Za potrebe prethodnih stavaka, dobit stalne poslovne jedinice odreuje se na isti nain svake
godine, osim ako ne postoji dobar i dostatan razlog da se postupi drukije.
7. Ako dobit ukljuuje i dijelove dohotka koji su na poseban nain ureeni u drugim lancima ovog
Ugovora, odredbe ovog lanka ne utjeu na odredbe tih lanaka.
lanak 8. - POMORSKI PROMET, PROMET NA UNUTARNJIM PLOVNIM PUTOVIMA, CESTOVNI I
ZRANI PROMET
1. Dobit od koritenja brodova, zrakoplova ili vozila za cestovni prijevoz u meunarodnom prometu
koje ostvari drutvo drave ugovornice oporezuje se samo u toj dravi ugovornici.
2. Dobit od koritenja rijenih brodova u prometu na unutarnjim plovnim putovima koje ostvari drutvo
drave ugovornice, oporezuje se samo u toj dravi ugovornici.
3. Odredbe stavka 1. primjenjuju se na dobit od udjela u nekom poslu, zajednikom poslovanju ili u
nekoj meunarodnoj poslovnoj agenciji.
lanak 9. - POVEZANA DRUTVA
1. Ako
a) drutvo drave ugovornice sudjeluje izravno ili neizravno u upravi, nadzoru ili kapitalu drutva druge
drave ugovornice, ili
b) iste osobe sudjeluju izravno ili neizravno u upravi, nadzoru ili kapitalu drutva drave ugovornice i
drutva druge drave ugovornice,
i ako su u oba sluaja izmeu ta dva drutva u njihovim trgovakim i financijskim odnosima utvreni
uvjeti razliiti od onih koji bi postojali izmeu samostalnih drutava, dobit koju bi ostvarilo jedno
drutvo kad takvi uvjeti ne bi postojali, ali zato to postoje nije ostvarena, moe se ukljuiti u dobit tog
drutva i sukladno tome oporezivati.
2. Kada drava ugovornica ukljui, u skladu s odredbama stavka 1., u dobit drutva te drave i
sukladno tome oporezuje dobit za koju je drutvo druge drave ugovornice ve oporezivano u toj
drugoj dravi i kada se nadlena tijela drava ugovornica suglase, nakon savjetovanja, da cjelokupna
dobit ili dio dobiti tako ukljuena jest dobit koja bi nastala u drutvu prvospomenute drave da su uvjeti
izmeu ta dva drutva bili jednaki onima koje bi meusobno dogovorila neovisna drutva, tada e ta
druga drava izvriti usklaenje iznosa poreza koji je u njoj utvren na tu dobit. Pri odreivanju tog
usklaenja duna panja e se posvetiti ostalim odredbama ovog Ugovora.

lanak 10. - DIVIDENDE

1. Dividende koje drutvo rezident drave ugovornice isplauje rezidentu druge drave ugovornice
oporezivat e se samo u toj drugoj dravi, ako je rezident stvarni korisnik dividendi.
2. Izraz dividenda upotrijebljen u ovom lanku oznaava dohodak od dionica, jouissance dionica
ili jouissance prava, kukseva, osnivakih udjela ili drugih prava koja nisu potraivanje duga,
sudjelovanje u dobiti, kao i dohodak od drugih prava u drutvu koji podlijee istom nainu oporezivanja
kao dohodak od dionica, odnosno udjela, sukladno propisima drave iji je rezident drutvo koje vri
raspodjelu.
3. Odredbe stavka 1. ne primjenjuju se ako stvarni korisnik dividendi, koji je rezident drave
ugovornice, posluje u drugoj dravi ugovornici iji je rezident drutvo koje isplauje dividende putem
stalne poslovne jedinice koja se nalazi u njoj ili u toj drugoj dravi obavlja samostalnu djelatnost iz
stalnog sjedita koje se u njoj nalazi, a pravo na temelju kojega se dividende isplauju povezano je s
takvom stalnom poslovnom jedinicom ili stalnim sjeditem. U tom se sluaju, prema potrebi,
primjenjuju odredbe lanka 7. ili lanka 14.
4. Ako drutvo koje je rezident drave ugovornice ostvaruje dobit ili dohodak iz druge drave
ugovornice, ta druga drava ne moe utvrditi nikakav porez na dividende koje plaa to drutvo, osim
ako su te dividende isplaene rezidentu te druge drave ili ako je posjed dionica zbog kojih se
dividende isplauju stvarno povezan sa stalnom poslovnom jedinicom ili sa stalnim sjeditem u toj
drugoj dravi, niti moe oporezivati neraspodijeljenu dobit drutva, pa ak ni onda ako se plaene
dividende ili neraspodijeljena dobit u cijelosti ili djelomino sastoje od dobiti ili dohotka nastalog u toj
drugoj dravi.
lanak 11. - KAMATA
1. Kamata nastala u dravi ugovornici, a isplaena rezidentu druge drave ugovornice, moe se
oporezivati u toj drugoj dravi.
2. Meutim, takva kamata moe se oporezivati i u dravi ugovornici u kojoj je nastala, i to prema
propisima te drave, ali ako je stvarni korisnik kamate rezident druge drave ugovornice, tako
razrezan porez ne smije biti vei od 5 (pet) posto bruto-iznosa kamate.
3. Neovisno o odredbama stavka 2., kamata nastala u dravi ugovornici i isplaena Vladi druge drave
ugovornice izuzima se od oporezivanja u prvospomenutoj dravi.
4. Za potrebe stavka 3., izraz Vlada ukljuuje:
a) u Republici Hrvatskoj:
(i) Hrvatsku narodnu banku;
(ii) svako dravno tijelo ili instituciju u potpunosti ili veinom u vlasnitvu Vlade Republike Hrvatske,
kako s vremena na vrijeme mogu dogovoriti nadlena tijela drava ugovornica.
b) u Sultanatu Omanu:
(i) Sredinju banku Omana;
(ii) Opi dravni fond za priuvu;
(iii) Omanski investicijski fond; i
(iv) svako dravno tijelo ili instituciju u potpunosti ili veinom u vlasnitvu Vlade Sultanata Omana,
kako s vremena na vrijeme mogu dogovoriti nadlena tijela drava ugovornica.
5. Izraz kamata, za potrebe ovog lanka, oznaava prihod od potraivanja svake vrste, bez obzira
jesu li ta potraivanja osigurana zalogom ili ne, i bez obzira nose li ili ne pravo sudjelovanja u dobiti
dunika, a posebno prihod od vladinih vrijednosnica ili prihod od obveznica ili zadunica, ukljuujui
premije i nagrade u svezi s tim vrijednosnicama, obveznicama i zadunicama. Zatezne kamate zbog
kanjenja pri isplati ne smatraju se kamatom u smislu ovog lanka.

6. Odredbe stavaka 1. i 2. ne primjenjuju se ako stvarni korisnik kamate, koji je rezident drave
ugovornice, posluje u drugoj dravi ugovornici, u kojoj je ta kamata nastala, putem stalne poslovne
jedinice koja se u njoj nalazi ili u toj drugoj dravi obavlja samostalnu djelatnost iz stalnog sjedita u
njoj, a potraivanje na koje se kamata plaa stvarno je povezano s takvom stalnom poslovnom
jedinicom ili stalnim sjeditem. U tom se sluaju, prema potrebi, primjenjuju odredbe lanka 7. ili
lanka 14.
7. Smatra se da kamata nastaje u dravi ugovornici kad je isplatitelj rezident te drave. Meutim, ako
isplatitelj kamate, bez obzira je li rezident jedne od drava ugovornica ili nije, u jednoj od drava
ugovornica ima stalnu poslovnu jedinicu ili stalno sjedite u vezi s kojima je nastalo dugovanje na koje
se kamata plaa, a takvu kamatu snosi stalna poslovna jedinica ili stalno sjedite, tada se smatra da
kamata nastaje u dravi u kojoj se nalazi stalna poslovna jedinica ili sjedite.
8. Ako je, zbog posebnog odnosa izmeu isplatitelja i stvarnog korisnika ili izmeu njih oboje i neke
druge osobe, iznos kamate, uzimajui u obzir potraivanje za koje se ona plaa, vei od iznosa koji bi
bio ugovoren izmeu isplatitelja i stvarnog korisnika da nema takva odnosa, odredbe ovog lanka
primjenjuju se samo na zadnje spomenuti iznos kamate. U takvu se sluaju viak plaenog iznosa
oporezuje sukladno propisima svake drave ugovornice, uzimajui u obzir druge odredbe ovog
Ugovora.
9. Odredbe ovog lanka nee se primjenjivati ukoliko je glavna svrha ili jedna od glavnih svrha bilo
koje osobe koja je ukljuena u ostvarivanje ili raspodjelu potraivanja u pogledu kojih je isplaena
kamata, iskoristiti ovaj lanak u smislu tog ostvarivanja ili raspodjele.
lanak 12. - NAKNADE ZA AUTORSKA PRAVA
1. Naknade za autorska prava nastale u dravi ugovornici i isplaene rezidentu druge drave
ugovornice, mogu se oporezivati u toj drugoj dravi.
2. Meutim, takve naknade za autorska prava mogu se oporezivati i u dravi ugovornici u kojoj su
nastale, i to prema propisima te drave, ali ako je stvarni korisnik naknada za autorska prava rezident
druge drave ugovornice, tako razrezan porez ne smije biti vei od 10 (deset) posto bruto-iznosa
naknada za autorska prava.
3. Izraz naknade za autorska prava u ovom lanku oznaava sva plaanja primljena kao naknade
za koritenje ili za pravo koritenja bilo kojeg autorskog prava na knjievno, umjetniko ili znanstveno
djelo, ukljuujui kompjutorski softver, kinematografske filmove, filmske trake ili vrpce koritene za
radijsko ili televizijsko emitiranje, kao i svakog patenta, zatitnog znaka, nacrta ili modela, plana, tajne
formule ili postupka, ili za koritenje ili pravo na koritenje industrijske, komercijalne ili znanstvene
opreme te za obavijesti o industrijskom, komercijalnom ili znanstvenom iskustvu.
4. Odredbe stavaka 1. i 2. ne primjenjuju se ako stvarni korisnik naknada za autorska prava, koji je
rezident drave ugovornice, posluje u drugoj dravi ugovornici u kojoj nastaju naknade za autorska
prava putem stalne poslovne jedinice koja se u njoj nalazi ili u toj drugoj dravi obavlja samostalnu
djelatnost iz stalnog sjedita koje se u njoj nalazi, a prava ili imovina na temelju kojih su isplaene
naknade za autorska prava stvarno su povezani s takvom stalnom poslovnom jedinicom ili stalnim
sjeditem. U tom se sluaju, prema potrebi, primjenjuju odredbe lanka 7. ili lanka 14.
5. Smatra se da naknade za autorska prava nastaju u dravi ugovornici, kad je isplatitelj rezident te
drave ugovornice. Meutim, ako osoba koja isplauje naknade za autorska prava, bilo da je rezident
drave ugovornice ili nije, u dravi ugovornici ima stalnu poslovnu jedinicu ili stalno sjedite u svezi s
kojim je nastala obveza isplate naknada za autorska prava i takve naknade snosi ta stalna poslovna
jedinica ili stalno sjedite, tada se smatra da takve naknade za autorska prava nastaju u dravi
ugovornici u kojoj se nalazi stalna poslovna jedinica ili stalno sjedite.
6. Ako je, zbog posebnog odnosa izmeu isplatitelja i stvarnog korisnika ili izmeu njih oboje i neke
druge osobe, iznos naknada za autorska prava, uzimajui u obzir koritenje, pravo ili podatke za koje
su one plaene, vei od iznosa koji bi bio ugovoren izmeu isplatitelja i stvarnog korisnika da nema
takva odnosa, odredbe ovoga lanka primjenjuju se samo na iznos zadnje spomenute naknade za

autorsko pravo. U takvu je sluaju viak plaenog iznosa oporeziv prema propisima svake drave
ugovornice, uzimajui u obzir druge odredbe ovog Ugovora.
7. Odredbe ovog lanka nee se primjenjivati ukoliko je glavna svrha ili jedna od glavnih svrha bilo
koje osobe koja je ukljuena u ostvarivanje ili raspodjelu potraivanja u pogledu kojih su isplaene
naknade za autorsko pravo, iskoristiti ovaj lanak u smislu tog ostvarivanja ili raspodjele.
lanak 13. - DOBIT OD OTUENJA IMOVINE
1. Dobit koju rezident drave ugovornice ostvari od otuenja nekretnina navedenih u lanku 6., a koje
se nalaze u drugoj dravi ugovornici, moe se oporezivati u toj drugoj dravi.
2. Dobit od otuenja pokretne imovine koja ini dio poslovne imovine stalne poslovne jedinice koju
drutvo drave ugovornice ima u drugoj dravi ugovornici ili pokretne imovine koja pripada stalnom
sjeditu rezidenta drave ugovornice u drugoj dravi ugovornici u svrhu obavljanja samostalne
djelatnosti, ukljuujui dobit od otuenja takve stalne poslovne jedinice (same ili zajedno s cijelim
drutvom) ili takvog stalnog sjedita, moe se oporezivati u toj drugoj dravi.
3. Dobit od otuenja brodova, zrakoplova ili vozila za cestovni prijevoz koji se koriste u
meunarodnom prometu, rijenih brodova koji se koriste u prometu na unutarnjim plovnim putovima ili
pokretna imovina to slui za koritenje pomorskih brodova, zrakoplova, vozila za cestovni prijevoz ili
rijenih brodova oporezuje se samo u dravi ugovornici u kojoj je drutvo rezident.
4. Dobit od otuenja bilo koje imovine izuzev one navedene stavcima 1., 2. i 3., oporezuje se samo u
dravi ugovornici u kojoj je otuitelj rezident.
lanak 14. - SAMOSTALNA DJELATNOST
1. Dohodak koji ostvari rezident drave ugovornice od profesionalnih djelatnosti ili drugih samostalnih
djelatnosti oporezuje se samo u toj dravi, osim ako u drugoj dravi ugovornici ima stalno sjedite koje
mu redovito stoji na raspolaganju za obavljanje njegovih djelatnosti. Ako ima takvo stalno sjedite,
dohodak se moe oporezivati u drugoj dravi, ali samo onaj dio dohotka koji se moe pripisati tom
stalnom sjeditu.
2. Izraz profesionalne djelatnosti ukljuuje posebno samostalne znanstvene, knjievne, umjetnike,
obrazovne ili nastavne djelatnosti te samostalne djelatnosti lijenika, pravnika, inenjera, arhitekata,
zubara i knjigovoa.
lanak 15. - NESAMOSTALNI RAD
1. U skladu s odredbama lanaka 16., 18. i 19., plae, zarade i druga slina primanja, koje rezident
drave ugovornice ostvari nesamostalnim radom, oporezuju se samo u toj dravi, osim ako je rije o
nesamostalnom radu u drugoj dravi ugovornici. Ako se radi o takvom nesamostalnom radu, primanja
koja se od toga ostvaruju mogu se oporezivati u toj drugoj dravi.
2. Neovisno o odredbama stavka 1., primanja koja rezident drave ugovornice ostvaruje od
nesamostalnog rada u drugoj dravi ugovornici oporezuju se samo u prvospomenutoj dravi ako:
a) primatelj boravi u drugoj dravi u razdoblju ili razdobljima koja ukupno ne traju due od 183 dana u
bilo kojem dvanaestomjesenom razdoblju koje poinje ili zavrava u predmetnoj kalendarskoj godini, i
b) primanje isplati poslodavac koji nije rezident druge drave ili se ono isplati u njegovo ime, i
c) primanje ne tereti stalnu poslovnu jedinicu ili stalno sjedite koje poslodavac ima u toj drugoj dravi.
3. Neovisno o prethodnim odredbama ovog lanka, primanja ostvarena od strane zaposlenika drutva
od nesamostalnog rada ostvarenog na brodu, zrakoplovu ili vozilu za cestovni prijevoz koritenim u

meunarodnom prometu ili na rijenom brodu u prometu na unutarnjim plovnim putovima mogu se
oporezivati u dravi ugovornici u kojoj je drutvo rezident.
lanak 16. - NAKNADE LANOVA UPRAVE
Naknade lanova uprave i druga slina plaanja, koja ostvari rezident drave ugovornice u svojstvu
lana uprave ili slinog tijela drutva koje je rezident druge drave ugovornice, mogu se oporezivati u
toj drugoj dravi.
lanak 17. - UMJETNICI I PORTAI
1. Neovisno o odredbama lanaka 14. i 15., dohodak koji ostvari rezident drave ugovornice kao
izvoa, primjerice kao kazalini, filmski, radijski ili televizijski umjetnik ili glazbenik ili kao porta od
svoje samostalne djelatnosti u drugoj dravi ugovornici, moe se oporezivati u toj drugoj dravi.
2. Ako dohodak od samostalne djelatnosti u svojstvu izvoaa ili portaa ne pripada izvoau ili
portau, ve nekoj drugoj osobi, taj se dohodak neovisno o odredbama lanaka 7., 14. i 15. moe
oporezivati u dravi ugovornici u kojoj izvoa ili porta obavlja svoju djelatnost.
3. Dohodak od djelatnosti koji je ostvario izvoa ili porta u dravi ugovornici izuzimaju se od
oporezivanja u toj dravi, ako je posjet toj dravi u potpunosti ili veinom financiran iz javnih fondova
druge drave ugovornice ili lokalne vlasti ili njihovog slubenog tijela.
lanak 18. - MIROVINE I PLAANJA SOCIJALNOG OSIGURANJA
1. Sukladno odredbama lanka 19. stavka 2., mirovine i druga slina primanja isplaena rezidentu
drave ugovornice s obzirom na njegov prijanji nesamostalni rad, oporezuju se samo u toj dravi.
2. Neovisno o odredbama stavka 1., isplaene mirovine i druga plaanja u okviru javnog plana koji je
dio sustava socijalnog osiguranja drave ugovornice, oporezuje se samo u toj dravi.
lanak 19. - DRAVNA SLUBA
1. a) Plae, zarade i druga slina primanja, osim mirovine, koje drava ugovornica ili lokalna vlast ili
njihovo slubeno tijelo isplati fizikoj osobi za usluge obavljene za tu dravu ili vlast ili tijelo, oporezuju
se samo u toj dravi.
b) Takve se plae, zarade i druga slina primanja, meutim, oporezuju samo u drugoj dravi
ugovornici ako se usluge obavljaju u toj dravi i ako je fizika osoba rezident te drave koji:
(i) je dravljanin te drave, ili
(ii) nije postao rezident te drave samo radi obavljanja te slube.
2. a) Sve mirovine koje fizikoj osobi plaa drava ugovornica ili lokalna vlast ili njihovo slubeno tijelo,
ili se isplauju iz njihovih sredstava za usluge obavljene toj dravi ili vlasti ili njihovom slubenom tijelu
oporezuju se samo u toj dravi.
b) Meutim, te se mirovine oporezuju samo u drugoj dravi ugovornici ako je fizika osoba rezident i
dravljanin te drave.
3. Odredbe lanaka 15., 16., 17. i 18. primjenjuju se na plae, zarade i druga slina primanja te na
mirovine koje se odnose na usluge obavljene u svezi s poslom to ga vodi drava ugovornica ili
lokalna vlast ili njihovo slubeno tijelo.

lanak 20. - PROFESORI I ZNANSTVENICI

1. Rezident drave ugovornice koji, na poziv sveuilita, kole ili druge sline ustanove koja se nalazi
u drugoj dravi ugovornici i koja je priznata od Vlade te druge drave ugovornice, privremeno boravi u
toj drugoj dravi ugovornici iskljuivo sa svrhom poduavanja, istraivanja, ili oboje na toj obrazovnoj
instituciji za razdoblje ne dulje od dvije godine od datuma njegovog prvog dolaska u tu drugu dravu
ugovornicu, bit e osloboen od oporezivanja u toj drugoj dravi ugovornici na primitke ostvarene za
takvo poduavanje ili istraivanje.
2. Odredba stavka 1. ne primjenjuje se na primitke od istraivakog rada ako istraivaki rad nije
poduzet u javnom interesu nego prije svega u osobnom interesu odreene osobe ili osoba.
lanak 21. - STUDENTI I VJEBENICI
Plaanja koja student ili vjebenik, koji jest ili je neposredno prije posjeta dravi ugovornici bio rezident
druge drave ugovornice i koji boravi u prvospomenutoj dravi samo sa svrhom svojeg obrazovanja ili
obuavanja, prima u svrhu svojeg uzdravanja, obrazovanja ili usavravanja, ne oporezuju se u toj
dravi, pod uvjetom da takva plaanja nastaju iz izvora izvan te drave.
lanak 22. - OSTALI DOHODAK
1. Dijelovi dohotka rezidenta drave ugovornice, bez obzira gdje su nastali, a koji nisu navedeni u
prethodnim lancima ovog Ugovora, oporezuju se samo u toj dravi.
2. Odredbe stavka 1. ne primjenjuju se na dohodak, osim na dohodak od nekretnina kako je odreen
lankom 6. stavkom 2., ako primatelj takvoga dohotka, koji je rezident drave ugovornice, posluje u
drugoj dravi ugovornici putem stalne poslovne jedinice koja se u njoj nalazi ili u toj drugoj dravi
obavlja samostalnu djelatnost iz stalnog sjedita koje se u njoj nalazi, a pravo ili imovina na temelju
kojih se dohodak isplauje stvarno su povezani s takvom stalnom poslovnom jedinicom ili stalnim
sjeditem. U tom se sluaju, prema potrebi, primjenjuju odredbe lanka 7. ili lanka 14.
3. Neovisno o odredbama stavaka 1. i 2., dijelovi dohotka rezidenta drave ugovornice koji nisu
navedeni u prethodnim lancima ovog Ugovora, a nastaju u drugoj dravi ugovornici, mogu se
oporezivati i u toj drugoj dravi.
lanak 23. - METODE ZA OTKLANJANJE DVOSTRUKOG OPOREZIVANJA
1. Kad rezident ostvari dohodak koji se, u skladu s odredbama ovog Ugovora, moe oporezivati u
drugoj dravi ugovornici, prvospomenuta drava e odobriti kao odbitak od poreza na dohodak tog
rezidenta iznos koji je jednak porezu na dohodak plaenom u toj drugoj dravi, bilo izravno ili na neki
drugi nain.
Takav odbitak, meutim, nee biti vei od onoga dijela poreza na dohodak koji je utvren prije odbitka,
a koji se moe pripisati ovisno o sluaju dohotku koji je oporeziv u toj drugoj dravi.
2. Kad se u skladu s bilo kojom odredbom ovog Ugovora, dohodak koji ostvari rezident drave
ugovornice izuzima od poreza u toj dravi, ta drava svejedno moe, pri obraunu iznosa poreza na
preostali dohodak takvoga rezidenta, uzeti u obzir izuzeti dohodak.
lanak 24. - JEDNAKO POSTUPANJE
1. Dravljani drave ugovornice u drugoj dravi ugovornici ne smiju biti podvrgnuti nikakvom
oporezivanju ili s tim povezanim zahtjevima koji su drugaiji ili predstavljaju vei teret od oporezivanja i
s njim povezanim zahtjevima kojima podlijeu ili mogu podlijegati dravljani te druge drave u istim
okolnostima, osobito vezano uz prebivalite. Neovisno o odredbama lanka 1., ova se odredba
primjenjuje i na osobe koje nisu rezidenti jedne ili obiju drava ugovornica.

2. Osobe bez dravljanstva koje su rezidenti drave ugovornice ne smiju biti podvrgnuti nikakvom
oporezivanju ili s tim povezanim zahtjevima ni u jednoj od drava ugovornica, koji bi se razlikovali ili bi
predstavljali vei teret od oporezivanja i s njim povezanim zahtjevima kojima podlijeu ili mogu
podlijegati dravljani te drave u istim okolnostima, osobito vezano uz prebivalite.
3. Stalna poslovna jedinica, koju drutvo drave ugovornice ima u drugoj dravi ugovornici, nee biti u
toj drugoj dravi oporezivana pod manje povoljnim uvijetima od onih koji vrijede za drutva te druge
drave koja obavljaju iste djelatnosti. Ova se odredba nee tumaiti tako da obvezuje dravu
ugovornicu da rezidentima druge drave ugovornice, zbog graanskog statusa ili obiteljskih obveza,
odobrava osobne odbitke, olakice i umanjenja pri oporezivanju koje odobrava vlastitim rezidentima.
4. Osim kad se primjenjuju odredbe lanka 9. stavka 1., lanka 11. stavka 8. ili lanka 12. stavka 6.,
kamate, naknade za autorska prava i druge isplate koje drutvo drave ugovornice isplauje rezidentu
druge drave ugovornice, u svrhe utvrivanja oporezive dobiti takva drutva, odbijaju se pod istim
uvjetima kao da su bile isplaene rezidentu prvospomenute drave.
5. Drutva drave ugovornice, ija je imovina u cijelosti ili djelomino u vlasnitvu ili pod izravnom ili
neizravnom kontrolom jednog ili vie rezidenata druge drave ugovornice, u prvospomenutoj dravi ne
podlijeu nikakvu oporezivanju ili s tim povezanim obvezama koje su drukije ili predstavljaju vei teret
od oporezivanja i s njim povezanim zahtjevima kojima podlijeu ili mogu podlijegati slina drutva
prvospomenute drave.
6. Odredbe ovog lanka primjenjuju se na poreze koji su obuhvaeni ovim Ugovorom.
lanak 25. - POSTUPAK ZAJEDNIKOG DOGOVARANJA
1. Ako osoba smatra da postupci jedne ili obiju drava ugovornica kao posljedicu imaju ili e imati
oporezivanje koje nije u skladu s odredbama ovog Ugovora, ona moe, neovisno o pravnomu lijeku
predvienom unutarnjim pravom tih drava, iznijeti svoj sluaj pred nadleno tijelo drave ugovornice
iji je rezident ili, ako je njezin sluaj obuhvaen lankom 24. stavak 1., pred tijelo drave ugovornice
iji je dravljanin. Sluaj se mora prijaviti u roku od dvije godine od prve obavijesti o postupku koji je
doveo do oporezivanja protivnog odredbama ovog Ugovora.
2. Ako nadleno tijelo smatra da je prigovor opravdan i ako ga samostalno ne bude moglo rijeiti na
zadovoljavajui nain, nastojat e rijeiti sluaj zajednikim dogovorom s nadlenim tijelom druge
drave ugovornice, radi izbjegavanja oporezivanja koje nije u skladu s ovim Ugovorom. Postignuti
dogovor provest e se bez obzira na rokove predviene unutarnjim pravom drava ugovornica.
3. Nadlena tijela drava ugovornica nastojat e zajednikim dogovorom rijeiti sve tekoe ili
nejasnoe koje se pojave pri tumaenju ili primjeni ovog Ugovora.
4. Nadlena tijela drava ugovornica mogu meusobno komunicirati izravno, u svrhu postizanja
dogovora u smislu prethodnih stavaka.
lanak 26. - RAZMJENA OBAVIJESTI
1. Nadlena tijela drava ugovornica e razmjenjivati obavijesti potrebne za provedbu odredaba ovog
Ugovora ili unutarnjih propisa, koje se odnose na poreze navedene u ovom Ugovoru, u mjeri u kojoj
oporezivanje, na temelju istih, nije u suprotnosti s Ugovorom kao i sa sprjeavanjem izbjegavanja
plaanja poreza. Razmjena obavijesti nije ograniena lankom 1. Svaka obavijest koju primi drava
ugovornica smatrat e se tajnom kao i obavijesti dobivene prema unutarnjim propisima te drave te se
mogu priopiti samo osobama ili tijelima (ukljuujui sudove i upravna tijela) koja se bave obraunom i
naplatom, postupcima ovrhe ili kaznenog progona vezanih uz, ili odluivanjem po pravnim lijekovima
vezano uz poreze obuhvaene Ugovorom. Spomenute osobe ili tijela koristit e se tim obavijestima
samo u navedene svrhe. Takve obavijesti mogu otkrivati u javnom sudskom postupku ili sudskim
odlukama.

2. Odredbe stavka 1. nee se ni u kojem sluaju tumaiti tako da dravi ugovornici nameu obvezu da:
a) poduzima upravne mjere suprotne propisima ili upravnoj praksi te ili druge drave ugovornice;
b) daje obavijesti koje se ne mogu dobiti u skladu s propisima ili uobiajenim upravnim postupkom te ili
druge drave ugovornice;
c) daje obavijesti ije bi otkrivanje povrijedilo obvezu uvanja trgovake, poslovne, industrijske,
komercijalne ili profesionalne tajne ili trgovakih postupaka, ili obavijesti ije bi otkrivanje bilo suprotno
javnom poretku (ordre public).
lanak 27. - PROTOKOL
Priloeni Protokol ini sastavni dio ovog Ugovora.
lanak 28. - LANOVI DIPLOMATSKIH MISIJA I KONZULARNIH UREDA
Odredbe ovog Ugovora ne utjeu na porezne povlastice lanova diplomatskih misija ili konzularnih
ureda predviene opim pravilima meunarodnog prava ili odredbama posebnih ugovora.
lanak 29. - STUPANJE NA SNAGU
Svaka drava ugovornica obavjetava drugu dravu ugovornicu, diplomatskim putem, o okonanju
njezinih unutarnjih pravnih postupaka za stupanje na snagu ovog Ugovora.
Ovaj Ugovor stupa na snagu 30 dana nakon datuma primitka kasnije od tih obavijesti te potom
proizvodi uinak u objema dravama ugovornicama, kako slijedi:
a) u pogledu poreza zadranih na izvoru, na iznose isplaene ili uraunate na ili nakon prvoga dana
sijenja godine koja slijedi nakon kalendarske godine u kojoj je ovaj Ugovor stupio na snagu;
b) u pogledu drugih poreza, za poreznu godinu koja poinje na ili nakon prvoga dana sijenja
kalendarske godine koja slijedi nakon godine u kojoj je ovaj Ugovor stupio na snagu.
lanak 30. - PRESTANAK
Ovaj Ugovor ostaje na snazi sve dok ga jedna od drava ugovornica ne okona. Svaka drava
ugovornica moe okonati ovaj Ugovor diplomatskim putem, pisanom obavjeu o prestanku najmanje
est mjeseci prije kraja bilo koje kalendarske godine nakon razdoblja od pet godina od datuma kada je
ovaj Ugovor stupio na snagu.
U tom sluaju Ugovor prestaje proizvoditi uinak kako slijedi:
b) u pogledu poreza zadranih na izvoru, za iznose isplaene ili uraunate na ili nakon prvog dana
sijenja kalendarske godine koja slijedi nakon godine u kojoj je dana obavijest o prestanku;
c) u pogledu drugih poreza, za bilo koju poreznu godinu koja poinje na ili nakon prvog dana sijenja
kalendarske godine koja slijedi nakon godine u kojoj je dana obavijest o prestanku.
POTVRDU TOGA niepotpisani, za to propisno ovlateni, potpisali su ovaj Ugovor.
Sastavljeno, u Muscatu 21. prosinca 2009., koja odgovara 4. moharam 1431. AH, u dva izvornika, na
hrvatskom, arapskom i engleskom jeziku, pri emu su svi tekstovi jednako vjerodostojni. U sluaju
razlika u tumaenju, mjerodavan je engleski tekst.

ZA REPUBLIKU HRVATSKU

ZA SULTANAT OMAN

mr. sc. uro Popija, v. r.

Ahmed bin Abdulnabi Macki, v. r.

ministar gospodarstva, rada i poduzetnitva

ministar nacionalnog gospodarstva i

zamjenik efa Vijea za financijska
pitanja i energetiku

PROTOKOL IZMEU REPUBLIKE HRVATSKE I SULTANATA OMANA

U trenutku potpisivanja Ugovora izmeu Republike Hrvatske i Sultanata Omana o izbjegavanju

dvostrukog oporezivanja i sprjeavanju izbjegavanja plaanja poreza na dohodak, niepotpisani su se
suglasili da e slijedee odredbe initi sastavni dio Ugovora:
1. Vezano uz lanak 4. stavak 1.:
Izraz rezident drave ugovornice, u sluaju Sultanata Omana, ukljuuje bilo koju fiziku osobu s
prebivalitem u Sultanatu Omanu, koja ima stalni dom, sredite ivotnih interesa ili uobiajeno
boravite u Sultanatu Omanu.
2. Vezano uz lanak 7. stavak 3.:
Odredbe ovog stavka ne sprjeavaju dravu ugovornicu u kojoj se nalazi stalna poslovna jedinica da
primjenjuje odredbe njezinog unutarnjeg prava, ukljuujui i propise koji se odnose na odbitke prilikom
utvrivanja oporezive dobiti stalne poslovne jedinice.
3. Vezano uz lanak 8. stavak 1.:
Izraz dobit od upravljanja brodovima, zrakoplovima i vozilima za cestovni prijevoz u meunarodnom
prometu ukljuuje:
a) dobit od davanja u zakup, najma ili iznajmljivanja brodova, zrakoplova ili vozila za cestovni prijevoz
s punom opremom, posadom i zalihama, i koji se koriste u meunarodnom prometu;
b) dobit od davanja u zakup, najma ili iznajmljivanja samih brodova, zrakoplova i vozila za cestovni
prijevoz kad su takvo davanje u zakup, najam i iznajmljivanje usputna djelatnost koritenja brodova,
zrakoplova i vozila za cestovni prijevoz u meunarodnom prometu;
c) dobit od koritenja, odravanja ili iznajmljivanja kontejnera kad je takvo koritenje, odravanje i
iznajmljivanje usputna djelatnost koritenja brodova, zrakoplova i vozila za cestovni prijevoz u
meunarodnom prometu;
d) kamatu na sredstva izravno povezana s koritenjem brodova, zrakoplova i vozila za cestovni
prijevoz u meunarodnom prometu. Odredbe lanka 11. nee se primjenivati u odnosu na takvu
kamatu.
4. Vezano uz lanak 8. stavak 2.:
Izraz dobit od koritenja rijenih brodova koji sudjeluju u prometu na unutarnjim plovnim putovima
ukljuuje:
a) dobit od davanja u zakup, najma ili iznajmljivanja rijenih brodova s punom opremom, posadom i
zalihama, i koji se koriste u prometu na unutarnjim plovnim putovima;
b) dobit od davanja u zakup, najma i iznajmljivanja samih rijenih brodova kad su takvo davanje u
zakup, najam i iznajmljivanje usputna djelatnost koritenja rijenih brodova u prometu na unutarnjim
plovnim putovima;
c) dobit od koritenja, odravanja i iznajmljivanja kontejnera kad je takvo koritenje, odravanje i
iznajmljivanje usputna djelatnost koritenja rijenih brodova koji sudjeluju u prometu na unutarnjim
plovnim putovima;
d) kamatu na sredstva izravno povezana s koritenjem rijenih brodova koji sudjeluju u prometu na
unutarnjim plovnim putovima. Odredbe lanka 11. nee se primjenivati u odnosu na takvu kamatu.
5. Vezano uz lanak 8.:
Izrazi koritenje brodova, zrakoplova i vozila za cestovni prijevoz i koritenje rijenih brodova
oznaava prijevoz morem, zrakom ili cestom ili unutarnjim plovnim putovima, ovisno o sluaju, putnika,
pote, stoke ili robe kojim upravljaju vlasnici, najmoprimci ili zakupci brodova, zrakoplova, rijenih
brodova ili vozila za cestovni prijevoz ukljuujui prodaju karata za takav prijevoz u ime drugog
drutva.
6. Vezano uz lanak 10.:
Odredbe lanka 10. temelje se na injenici da sukladno zakonodavstvu koje je na snazi u Republici
Hrvatskoj i Sultanatu Omanu, u trenutku potpisivanja ovog Ugovora, niti jedna od drava ugovornica
ne oporezuje dividende.

Dogovoreno je da ukoliko nakon datuma stupanja na snagu ovog Ugovora bilo koja od drava
ugovornica uvede oporezivanje dividendi prema njezinom unutarnjem pravu, drave ugovornice e
pristupiti pregovorima kako bi izmjenile odredbe lanka 10.
7. Vezano uz lanak 24.:
Sultanat Oman nee u potpunosti primjenjivati odredbe ovog lanka sve dok Sultanat Oman ne
uskladi stope koje se primjenjuju na drutva koja posluju u Sultanatu Omanu.

Sastavljeno u ________________ dana _________________ 200___, koja odgovara_____________

AH, u dva izvornika, na hrvatskom, arapskom i engleskom jeziku pri emu su svi tekstovi jednako
vjerodostojni. U sluaju razlika u tumaenju, mjerodavan je engleski tekst.

Za Republiku Hrvatsku

Za Sultanat Omana