Abstract

Objectives: This study aims to examine the phenomenon of international double taxation by analyzing its underlying causes and proposing viable solutions to address it. It also seeks to review relevant domestic and international legislation and explore how tax equilibrium can be achieved among countries through international agreements and national policies. Methods: The study employs a descriptive, analytical, inductive, and comparative methodology to investigate international double taxation from both legal and economic perspectives, with particular emphasis on national legislation in the Sultanate of Oman and international approaches to addressing the issue. Results: The findings reveal that Oman has adopted an institutional framework combining unilateral relief through the foreign tax credit system with an expanding network of tax treaties, including agreements with Luxembourg, Ireland, Cyprus, and Tanzania. This dual strategy enhances tax certainty, reduces compliance costs, and strengthens Oman's attractiveness as an investment hub. Conclusions: The study concludes with several policy recommendations to maximize the benefits of Oman's treaty framework, including the adoption of advanced mechanisms such as mandatory arbitration and profit-split approaches within the digital economy. Furthermore, it underscores the importance of greater alignment with international treaty models -particularly those of the United Nations and the Organization for Economic Co-operation and Development (OECD)- as well as adherence to the standards established under the Base Erosion and Profit Shifting (BEPS) project.