Muscat: His Majesty Sultan Qaboos bin Said issued two Royal Decrees, as follows:

Royal Decree No. 26/2015 ratifies the Agreement on Delimitation of Maritime Boundaries (Borders) in Sea of Oman between the Sultanate of Oman and the Islamic Republic of Iran, signed in Muscat on May 26, 2015.

Article (1) ratifies the above-mentioned Agreement.

Article (2) states that this Decree shall be published in the official gazette and enforced on its date of issue.

Issued on July 2, 2015.

Royal Decree No. 27/2015 ratifies the Oman-Portugal Agreement on Avoidance of Double Taxation and Prevention of Income Tax Evasion.

Article (1) ratifies the Agreement on Avoidance of Double Taxation and Prevention of Income Tax Evasion, signed by the Sultanate of Oman and the Republic of Portugal in Lisbon on April 28, 2015, in accordance with the version attached to this Decree.

Article (2) states that this decree shall be published in the official gazette and enforced on its date of issue.

Issued on July 2, 2015.