The Decree promulgating the amendment to the agreement for the avoidance of double taxation and prevention of tax evasion regarding income tax signed between France and the Sultanate of Oman has been published in the Official Journal of the French Republic (Decree n°2013-230 dated 18 March 2013). This amendment modifies royalties' taxation rules by allowing the State of the debtor to levy a withholding tax at a maximum rate of 7% and introduced a provision regarding the exchange of information.