Legal Framework & Tax

Prior to 1971 the sharia courts had jurisdiction over all civil and criminal matters, as well as personal status affairs in the sultanate of Oman. However, following the succession of Sultan Qaboos bin Said Al Said, the judicial system was reformed and Sharia Courts now only govern matters related to family disputes and inheritance. The 1996 Basic Statute of the State reshaped and codified the legal system in Oman, creating separate structures for the executive bodies, the judiciary, and the rights and obligations of individuals. This chapter contains a viewpoint from Ben Ewing, Partner, CMS.
Cover of The Report: Oman 2019

The Report

This chapter is from the Oman 2019 report. Explore other chapters from this report.

Interviews & Viewpoints

Sketch of Ben Ewing, Partner, CMS
Ben Ewing, Partner, CMS: Viewpoint

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