MARTINDALEHUBBELL LAW DIGEST

OMAN

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Published by LexisNexis Martindale-Hubbell Michael Walsh, President & CEO, US Legal Markets, LexisNexis Ralph Calistri, Senior Vice President, LexisNexis Global Client Development Joe Douress, Vice President, LexisNexis Content Operations David M. Flynn, Vice President, Sales, LexisNexis Client Development Dean Hollister, Vice President, Editorial Production Copyright 2008 by Reed Elsevier Inc. All Rights Reserved Previous Editions Copyright 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2007 Reed Elsevier Inc. Copyright 1991, 1992, 1993 Reed Publishing (USA) Inc. Copyright 1977, 1978, 1979, 1980, 1981, 1982, 1983, 1984, 1985, 1986, 1987, 1988, 1989, 1990 Martindale-Hubbell, Inc. No part of this publication may be reproduced or transmitted in any form or by any means, or stored in any information storage and retrieval system, without prior written permission of Martindale-Hubbell.

Important Notices
Martindale-Hubbell has used its best efforts in collecting and preparing material for inclusion in the Martindale-Hubbell Law Digest but cannot warrant that the information herein is complete or accurate, and does not assume, and hereby disclaims, any liability to any person for any loss or damage caused by errors or omissions in the Martindale-Hubbell Law Digest whether such errors or omissions result from negligence, accident or any other cause. The Law Digests are intended for use as general reference sources for lawyers and are not meant to provide legal opinions or advice, and are not a substitute for the advice of counsel. The Law Digests are not to be used as the basis for advice to clients or applied to particular matters. Local counsel in the applicable jurisdiction should be consulted as to the current law applicable to a particular situation.

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FOREWORD
Welcome to the 2008 edition of the Martindale-Hubbell Law Digest. The Law Digest continues to evolve and access to this valuable content is now available in four media: CD ROM; Print on Demand (via amazon.com/lawdigest); online via subscription to lexis.com; and online via martindale.com. Each service offers vastly different features to best suit the need of the user. CD ROM Law firms that subscribe to the Martindale-Hubbell Law Directory automatically receive a copy of the Law Digest on CD, which was launched with the 2006 edition. If you are not a subscriber and wish to order the CD, a powerful research tool, you may call our Customer Relations Team at 800-526-4902, extension 8001. Single use and network versions are also available. Print-on-Demand With this service, the legal community and the public at large can order printed copies of individual digests (e.g., states, countries) that interest them by visiting amazon.com. Simply search amazon.com in this manner: Alabama Law Digest or Canada Law Digest or go to amazon.com/lawdigest. You will be able to customize your order by title and by number of copies. The cost for this service is $24.95 per copy plus the applicable tax and shipping and handling. The books can be shipped to you as quickly as two days. Lexis Online The Law Digest has long been available online to Lexis research subscribers. If you are interested in becoming a subscriber, please contact customer support at 800-356-6548. Martindale-Hubbell Online The Law Digest has recently been re-introduced and is available at no cost to registered users of martindale.com. Once at the site, individual Law Digests can be accessed via the Search Legal Topics section (using the Advanced Search feature) using either key word or jurisdictional queries. Content of Law Digest This invaluable compendium, now in its 140th year, provides summaries or digests of the laws of 151 jurisdictions. In sum, the 2008 edition contains: 57 digests of U.S. States, Territories, and Federal Codes; eleven digests of Canadian Provinces and the Canadian Federal Code; 81 leading trading nations outside of the U.S. and Canada (this figure includes the European Union); and two specialty digests of the U.S. Uniform and Model Acts, and Selected International Conventions. Note: These two specialty digests are included on the CD ROM, Lexis Online, and martindale.com, but are not available in the Print-on-Demand service. The inclusion of U.S. Uniform and Model Acts on the CD ROM is critical to the legal researcher because they have formed the basis of so much of the statutory law of many states. Also included here are the Uniform Commercial Code, the Uniform Probate Code, and the Revised Model Business Corporation Act. The Selected International Conventions set forth the texts of those conventions to which the U.S. is a party. Annotations are included. The Law Digest is the first place to look to find the law on the most important topics in jurisdictions worldwide. The Law Digest summarizes the breadth of statutory law that applies to significant areas of legal practice, for example business regulation, tax, and law related to cross border transactions and matters. General background information is provided to help understand the structure of the different governmental and legal systems in various jurisdictions. The Law Digest is updated annually by pre-eminent law firms, leading legal scholars and other content experts. Web sites are listed to provide further information and access to legal resources to make certain that users get to the next step in their search for relevant information. Further practical information is presented such as normal office hours and national holidays.

FOREWORD continued
Arrangement of Law Digest The digests are arranged by a standard taxonomy of Categories, Topics, and Sub-headings. This uniform arrangement of the material, supported by abundant citations, presents the laws in a predictable and accessible manner. To obtain the maximum benefit from the digests, the user should become familiar with the Topical Index included in the prefatory material. This index, which interfiles thousands of legal subjects and cross references, is a powerful research and reference aid. Attention is directed to the numerous forms of instruments preferred by local usage which appear throughout the digests under the appropriate topics, e.g., forms of acknowledgment under the topic Acknowledgments, sub-head Forms. Notice Changes to law may occur after production which can only be reflected in subsequent editions. Accordingly, it is suggested that local counsel be consulted as to the current law applicable to a particular situation. Acknowledgments I wish to extend a note of thanks to our Revisers and their knowledgeable staffs and colleagues, and our consulting Law Editors: Professor Michael J. Zimmer of Seton Hall University School of Law and Dr. John J. A. Burke, Professor, Riga International School of Economics and Business Administration, Riga, Latvia. Further, I would like to recognize the hard work of our Editorial staff: Padi Sinegra and Sandy Sauchelli, Senior Editors; and Wesley Barter, Assistant Managing Editor. Without their dedication, professionalism, and personal sacrifice, no work of this scope and quality could be achieved. As always, I look forward to your suggestions for future Law Digest improvements and inclusions. Thank you for your continued support. Stephen L. Torpie Senior Managing Editor
LexisNexis and Martindale-Hubbell are registered trademarks of Reed Elsevier Properties Inc., used under license. 2008 Martindale-Hubbell, a division of Reed Elsevier Inc. All rights reserved.

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LEGAL ADVISORY BOARD

The Advisory Board's mission is to ensure that LexisNexis and Martindale-Hubbell are responsive to the constantly changing needs of the legal profession. In response to these needs, the Board entertains new strategies and concepts developed by the company, and provides impartial and candid points of view. The following lawyers selected from the private, corporate, academic and international sectors of the profession comprise the 2007-2008 Board. DENNIS W. ARCHER of Dickinson Wright PLLC; Detroit, Michigan. Mr. Archer is the former Mayor of the City of Detroit, (1994-2001) and a former Associate Justice of the Michigan Supreme Court (1986-1990). He is the past President of the Wolverine Bar Association, the National Bar Association and the State Bar of Michigan. Mr. Archer is the past President of the National League of Cities, past President of the National Conference of Democratic Mayors and a past member of the Board of Trustees of the United States Conference of Mayors and Board of Directors of the National Conference of Black Mayors. He currently serves on the American Bar Associations Board of Governors. He was President of the American Bar Association-August 2002 to August 2003, the first person of color to be so honored. He also serves as Chairman of Dickinson Wright PLLC. MARTHA W. BARNETT of Holland & Knight, LLP, Tallahassee, Florida. Ms. Barnett is a former Chair of the House of Delegates of the American Bar Association, the first woman lawyer to be so honored, and has served on the ABAs Board of Governors. She was elected President of the American Bar Association, serving as such from July 2000 to August 2001. Ms. Barnett now serves as Chair of Holland & Knight. ROBERT H. BERNSTEIN joined Reed Smith in January 2005. Mr. Bernstein heads the Firm's Labor & Employment Global Marketing Team, strengthening the Firms offering to its national and international corporate clients. During the past 23 years, Mr. Bernstein has developed an extensive labor and employment practice, exclusively representing multinational and domestic corporations nationwide, with an emphasis in employment litigation. Mr. Bernstein lectures and writes extensively throughout the United States and overseas concerning a wide array of employment law issues. In 1982, Mr. Bernstein earned his J.D. from Georgetown University Law Center; in 1979, he received his B.S.F.S., with distinction, from the Georgetown University School of Foreign Service. Mr. Bernstein is admitted to the New Jersey Bar, the U.S. Court of Appeals for the Third Circuit, and the U.S. District Court for the District of New Jersey. He is a member of the Labor Law Section and Litigation Section of the American Bar Association. BENJAMIN R. CIVILETTI is a partner of Venable, LLP in Washington, D.C. and Baltimore, Maryland. Mr. Civiletti is a former Attorney General of the United States under President Carter, 1979-1981. He is the former Chairman of the ABA Litigation Section and has been a member of the ABA House of Delegates since 1991. He also serves as the ABA Representative to the United Nations. He is the former Chairman of Venable. Mr. Civiletti is a Fellow of the American College of Trial Lawyers and the American Law Institute. THOMAS R. CURTIN of Graham, Curtin & Sheridan, A Professional Association, Morristown, New Jersey. Mr. Curtin is a Life Fellow of the American Bar Foundation. He is a past President of the Morris County Bar Association (1978-1979), the New Jersey State Bar Foundation (1986-1988), the New Jersey State Bar Association (1993-1994), and the Notre Dame Law Association (2000-2001). He is a former Chairman of the New Jersey Commission on Professionalism in the Law (1996-1998). He is a member of the American Bar Association House of Delegates, serving as the New Jersey State Delegate, and the Sports Lawyers Association. He is currently a member of the Notre Dame Law School Advisory Council and has been on the Board of Directors for the National Football Foundation and College Hall of Fame since 2002. THOMAS G. HEINTZMAN, O.C., Q.C., is a trial and appellate counsel practicing with the law firm of McCarthy Ttrault, Toronto, Ontario. He is a Bencher of the Law Society of Upper Canada, an Officer of the Order of Canada and a past President of the Canadian Bar Association. Mr. Heintzman is a Fellow of the International Academy of Trial Lawyers, and the American College of Trial Lawyers and the Co-Chair of its Special Problems in the Administration of Justice (Canada) Committee. DOUGLAS B. HENDERSON is the Founding and Senior Partner of Finnegan, Henderson, Farabow, Garrett & Dunner, LLP, Washington, D.C. Mr. Henderson VII was the Founder of the Federal Circuit Bar Association, a co-founder of the U.S. Court of Federal Claims Bar Association, and a co-founder of the ITC Trial Lawyers Association. He has been a Member of the Advisory Council of the United States Court of Federal Claims. He was formerly a member of the House of Delegates of the American Bar Association, and Chairman of the Patent Division and Member of Council of the Section of Intellectual Property Law of the American Bar Association. PATRICK E. HOBBS, Dean of Seton Hall University School of Law, first joined the faculty of Seton Hall in 1990. He teaches in the area of taxation and has taught Federal Income Taxation, Corporate Taxation and Business Planning, and Law and Literature. In 1995, he became the Associate Dean for Finance. In 1999, he became the Law School's seventh Dean. Dean Hobbs graduated magna cum laude from Seton Hall University with a B.S. in Accounting. He received his J.D. from the University of North Carolina at Chapel Hill, and earned his LL.M. from New York University. Dean Hobbs was recently appointed a Commissioner on the New Jersey State Commission of Investigation by former Governor James McGreevy. He has chaired the American Bar Association, Section of Legal Education and Admissions to the Bar, Law School Development Committee since 2002, and was also recently appointed to serve on the American Bar Association Standards Review Committee. He also serves as a member of the boards of the Newark Alliance, LexisNexis, Newark Beth Israel Medical Center, the New Jersey Commission of Professionalism, and the New Jersey Institute for Continuing Legal Education. In 2004, he served as Chair of the Newark, New Jersey Mayor's Blue Ribbon Commission on the Downtown Core Redevelopment. THOMAS J. KLITGAARD of Dillingham & Murphy, L.L.P., in San Francisco, California, teaches Asian Legal Systems at the University of San Francisco School of Law. He is a Director of the San Francisco-Shanghai Sister City Committee which has had nearly 200 business, cultural, and public works projects with the Shanghai Municipal Government over the past 25 years. Tom is also the current Chair of the Institute for Law and Technology at the Center for American and International Law in Plano, Texas. He is currently a member of the international arbitration panels of the American Arbitration Association and the Hong Kong International Arbitration Centre and is on the mediation panel of the American Arbitration Association. Tom is a former Senior Vice President and General Counsel of Tandem Computers Incorporated and Sega of America, Inc., and a former law clerk of Supreme Court Justice William O. Douglas. He is a graduate of the Monterey Institute of International Studies Training for Service Abroad Program in the Chinese language. He practices in the areas of patent litigation, intellectual property, and Asian and American corporate law. RALPH I. LANCASTER, JR. of Pierce Atwood, LLP Portland, Maine has served as Independent Counsel, In Re Herman, by appointment of the Special Division of the D.C. Court of Appeals. He previously served as Counsel for the United States before the International Court of Justice in a case concerning delimitation of the Maritime Boundary in the Gulf of Maine and as Special Master by appointment of the United States Supreme Court in State of New Jersey vs. State of Nebraska and again as Special Master in State of Virginia vs. State of Maryland. He is currently serving as Special Master in State of New Jersey vs. State of Delaware. Mr. Lancaster began his legal career as a law clerk to the Honorable Edward T. Gignoux. He is a Past-President of the Maine State Bar Association and a former member of the House of Delegates of the American Bar Association. He served as Chair of the Standing Committee on Federal Judiciary of the ABA. He is a Fellow of the American College of Trial Lawyers and served as its President, 1989-1990. He is actively engaged in civil and criminal trial practice. J. ALLEN MAINES of Paul Hastings Janofsky & Walker LLP concentrates on domestic and international corporate counseling, cross-border corporate governance issues and internal investigations, and securities and intellectual property litigation. He has served as Chairman of his firms Securities Litigation Practice and Litigation Department, and has published and spoken extensively on securities, corporate governance and intellectual property

LEGAL ADVISORY BOARD continued

issues. Mr. Maines is a faculty member for both the National Institute for Trial Advocacy and the National Association of Corporate Directors. He began his law career as the law clerk for James Wm. Moore, Sterling Professor of Law at Yale University, author of Moores Federal Practice and editor-in-chief of Collier on Bankruptcy. He received his J.D. degree, with honors, in 1976 from the University of Florida, where he was executive editor of the Florida Law Review, and graduated magna cum laude from Taylor University in 1973. Mr. Maines serves on the Board of Directors for the March of Dimes, Earth Share, The Animal Health Trust, the Socionomics Foundation, several for profit entities, and a state universitys Center for Corporate Governance. KAREN J. MATHIS, a partner in the Denver office of McElroy, Deutsch, Mulvaney & Carpenter, LLP, is the president of the American Bar Association. She will serve as president for a one-year term, which begins in August 2006 at the adjournment of the associations Annual Meeting in Honolulu. Mathis is a business, commercial and estate planning lawyer with more than 30 years experience. An active member of the ABA for almost 30 years, Mathis served as the associations second highest elected officer, chair of its House of Delegates, from August 2000 until August 2002. She is the third woman to serve as an ABA president, and the first president from Colorado. She has served as a member of the House of Delegates since 1982. Mathis is also a member of the ABA Board of Governors, and has served on its Executive Committee, Operations Committee and Program and Planning Committee. Mathiss extensive ABA involvement includes leadership of numerous ABA entities. She served as chair of the 30,000-member General Practice, Solo and Small Firm Section (now a Division) in 2002 to 2003; as chair of the Commission on Women in the Profession from 1997 to 2000; and as chair of the Standing Committee on Membership from 1994 to 1997. Mathis has also been active in the Denver Bar Association and Colorado Bar Association for many years. She has held offices in the Young Lawyers Section of both bar associations, and served as vice president of the CBA from 1992-1993. JERALYN E. MERRITT is a criminal defense lawyer in private practice in Colorado. Her practice is limited to criminal defense and related forfeitures, with an emphasis on complex federal drug and white collar crimes. Ms. Merritt served as Treasurer and Secretary and on the Board of Directors of the National Association of Criminal Defense Lawyers, from 1996 through 2004. She was a member of the governing council of the American Bar Association's Criminal Justice Section from 2000 through 2004. She is an elected fellow of the American Board of Criminal Lawyers and a past member of its Board of Governors. Ms. Merritt has testified before both Congress and the United States Sentencing Commission on drug sentencing laws. She is the co-author of a text on the Patriot Act, published by Lexis Publishing. She lectures nationally on a variety of criminal defense topics, and since 1996, has provided insightful legal analysis for MSNBC, Fox News, CNN, Court TV and other television and radio networks. From 2000 to 2003, she was a Lecturer-In-Law at Denver University's College of Law teaching "Wrongful Convictions" and "Criminal Defense." In 1996 and 1997, she served as one of the principal trial lawyers for Timothy McVeigh in the Oklahoma City Bombing Case. She is the founder and creator of two award winning websites, CrimeLynx.com, and TalkLeft: The Politics of Crime (TalkLeft.com), a weblog for legal professionals, journalists and the public. HARRIET MIERS serves as Counsel to the President. Most recently, she served as Assistant to the President and Deputy Chief of Staff, and prior to that she was Assistant to the President and Staff Secretary. Before joining the Presidents staff, she was Co-Managing Partner at Locke Liddell & Sapp, LLP from 1998-2000. She had worked at the Locke Purnell Rain & Harrell firm, or its predecessor, from 1972 until its merger with the Liddell Sapp firm. From 1995 until 2000, she was chair of the Texas Lottery Commission. In 1992, Harriet became the first woman president of the Texas State Bar, and in 1985 she became the first woman president of the Dallas Bar Association. She also served as Member-At-Large on the Dallas City Council. Ms. Miers had a distinguished career as a trial litigator, representing such clients as Microsoft, Walt Disney Co. and SunGard Data Systems Inc. Moreover, when she left her law firm of Locke Liddell & Sapp, Ms. Miers was serving as Co-Managing Partner of the firm which had more than 400 lawyers. In 1972, Ms. Miers became the first woman hired at Dallass Locke Purnell Rain Harrell. In March 1996, her colleagues elected her the first female president of Locke Purnell Rain & Harrell, at that time a firm of about 200 lawyers. She was the first woman to lead a Texas firm of that size. In 1985, Ms. Miers was selected as the first woman to become President of the Dallas Bar Association. In 1992, she became the first woman elected President of the State Bar of Texas. Ms. Miers served as the President of the State Bar of Texas from 1992 to 1993. Ms. Miers has served as Counsel to the President since February 2005. In this role, she has served as the top lawyer to the President and the White House, and in particular has been the principal advisor of judicial nominations. Ms. Miers professional accomplishments have been recognized time and time again. WILLIAM G. PAUL of Crowe & Dunlevy, A Professional Corporation, Oklahoma City, Oklahoma. Mr. Paul is the former Senior Vice President & General Counsel, Phillips Petroleum Company, Bartlesville, Oklahoma. In 1999, he was elected President of the American Bar Association, to serve as such from August 1999 to July 2000. He has served as President for both the Oklahoma State Bar Association and National Conference of Bar Presidents. Mr. Paul has been a Member of the American Bar Association, House of Delegates since 1975 and is a Fellow in the American College of Trial Lawyers. FERNANDO POMBO, Founder and Senior Partner of Gomez-Acebo & Pombo, Madrid, Spain, has contributed to and authored several publications in the field of international business law. Currently, he is President of the International Bar Association (2007-2009). Mr. Pombo has been a visiting professor at the Institute on International Legal Studies in Salzburg, Austria since 1985. He is also a former President of LES International and a member of the Spanish Arbitration Court. He is fluent in Spanish, English, French and German. WM. REECE SMITH, JR. of Tampa, Florida, is the senior member of Carlton, Fields, P.A. A Rhodes Scholar at Oxford University, England, he was later President of The Florida Bar (1972-73), the American Bar Association (198081), and the International Bar Association (1988-90). He is a Fellow of the American College of Trial Lawyers and the International Academy of Trial Lawyers and serves on the Council of the American Law Institute. He received the American Bar Association's Gold Medal for exceptionally distinguished service to the cause of American Jurisprudence. TOMASZ WARDYNSKI, Polish adwokat and Founding Partner and President of Wardynski & Partners is a member of the Polish Business Council, the European Circuit of England and Wales, and the Garrick Club. He is a specialist in international project financing, privatization and restructuring of stateowned enterprises. He is a member of the Polish Bar Association and a former chairman of its Foreign Committee (1988-92). In 1991-96 he was a member of the Advisory Council on Privatisation to the Prime Minister of Poland. He is a former member of the Supervisory Board of the Polish Development Bank. Since 1986 Tomasz Wardynski has been an honorary legal advisor to her Britannic Majestys Ambassador in Poland. He is a visiting scholar at the American Bar Foundation as well as an Honorary Commander of the Civil Division of the Most Excellent Order of the British Empire. Tomasz Wardynski is a member of the Polish-British Legal Association, a member of the International Bar Association, a member of the European Circuit of England and Wales, and a member of the Garrick Club. WALTER H. WHITE, JR. is a Partner in Grundberg Mocatta Rakison LLP (GMR), where his practice concentrates on cross-border securities law and emerging markets investment activities. He was the Founding Partner of White and Jones LLP, London, England, which merged with GMR in 2006. Mr. White previously has served as a Partner and Managing Director of Steptoe & Johnson International. Mr. White is a former Commissioner of Securities for the State of Wisconsin 1988-1991. He currently serves on the boards of the ABA Center for Human Rights and the Center for Rule of Law Initiatives; he has previously served as a member of the executive committee of the ABA Board of Governors in the House of Delegates, as the Chair of ABA Africa, as the Chair of the Section of Individual Rights and Responsibilities, and also as Chair of the Young Lawyers Division. Mr. White has also been a member of the State Bar of Wisconsin Board of Governors, on the board of the Milwaukee Foundation and as a board member of the Central-Asian-American Enterprise Fund by appointment of former President Clinton. He also currently serves as a Trustee of Hampshire College and a Director of Church Mutual Insurance Company.

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Topical Index
The body of law suitable for presentation in the Martindale-Hubbell Law Digests of the states of the United States, the District of Columbia, Puerto Rico and the Virgin Islands has been classified under a system of categories and topics, that are uniform in these Digests. The same classification system is followed, as closely as cultural conditions permit, in the International Section of the Law Digests. The components of this classification system follow a hierarchy of: Category; Topic; Sub-heading; Catchline. The table of contents before each digest shows only the Categories and the Topics, which are the heart of the classification system. Please note that the Categories are arranged alphabetically in each digest except for the Introduction Category which always comes first. Here is an example of the classification hierarchy showing all components noted above:

DOCUMENTS AND RECORDS

ACKNOWLEDGMENTS What Persons May Take. Within State. Outside State But Within United States. Outside United States.

(Category: 12 pt, bold, all caps) (Topic: 7 pt, bold, all caps) (Sub-heading: 7 pt) (Catchlines: 7 pt. italics)

The digests often make cross references to another Topic within the instant Category, or to another Category and Topic entirely. Here is an example of two such cross references that may be found under the Category ESTATES AND TRUSTS: ALLOWANCES: See topic Descent and Distribution. In this first example, the Topic Descent and Distribution is also under the Category ESTATES AND TRUSTS. CLAIMS: See topic Executors and Administrators; category Civil Actions and Procedure, topic Pleading; and category Dispute Resolution, topic Arbitration and Award. In this second example, the Topic Executors and Administrators is also under the Category Estates & Trusts. The subsequent references however are to differenct Categories entirely. This Topical Index inter-files all the Categories and Topics used in the Law Digests, and the more commonly used Sub-headings into a unified index. The user may then identify all major classification entities, and how they reference one another. Forms of many instruments will be found under the appropriate topics. For example, forms of acknowledgment under Category Documents and Records, Topic Acknowledgments, Sub-head Forms. United States Uniform and Model Acts (promulgated by the National Conference of Commissioners on Uniform State Laws [NCCUSL]) in effect in a given jurisdiction, are listed in each Digest under the Category Courts and Legislature, Topic Statutes, Sub-heading Uniform Acts. If the law summarized under a specific Topic is governed in large part by a Uniform Act - without substantial local deviations - reference to that Act will also be made under the specific Topic affected. For example, if the Uniform Commercial Code governs a particular subject, this is stated, and the reader referred to the Category Business Regulation and Commerce, Topic Commercial Code. Please note that uniform acts not promulgated by NCCUSL are covered under the relevant Categories. Texts of Selected United States Uniform and Model Acts within the scope of the Martindale-Hubbell Law Digests are supplied in full. See the table of contents.
Abandonment, see category Family, topics Divorce, Husband and Wife. Abatement, see category Civil Actions and Procedure, topic Actions. Absconding debtors, see category Debtor and Creditor, topic Attachment. Absent defendants, see category Civil Actions and Procedure, topic Process. ABSENTEES.See category Property; see also categories Business Organizations, topic Corporations; Civil Actions and Procedure, topics Costs, Limitation of Actions, Process, Venue; Debtor and Creditor, topic Attachment; Estates and Trusts, topics Death, Executors and Administrators; Family, topic Guardian and Ward. Accidents, see category Transportation, topic Motor Vehicles. ACCORD AND SATISFACTION.See category Civil Actions and Procedure. Accounts, see categories Business Regulation and Commerce, topic Banks and Banking; Estates and Trusts, topic Executors and Administrators; Family, topic Guardian and Ward. Accounts Receivable, see category Debtor and Creditor, topic Assignments. Accumulations, see categories Estates and Trusts, topic Trusts; Property, topic Perpetuities. ACKNOWLEDGMENTS.See category Documents and Records, see also topics Affidavits, Notaries Public; categories Business Regulation and Commerce, topic Sales; Debtor and Creditor, topic Assignments; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Property, topics Deeds, Landlord and Tenant. ACTIONS.See category Civil Actions and Procedure; see also topics Appeal and Error, Certiorari, Judgments, Limitation of Actions, Submission of Controversy, Pleading, Practice, Process, Venue; Courts and Legislature, topic Courts; Debtor and Creditor, topics Attachment, Receivers; Employment, topic Labor Relations; Estates and Trusts, topics Death, Executors and Administrators; Family, topics Divorce, Guardian and Ward, Infants, Marriage. For Declaratory Judgments, see category Civil Actions and Procedure, topic Judgments. Adjudication, see category Civil Actions and Procedure, topic Judgments. ADMINISTRATION. See categories Estates and Trusts, topic Executors and Administrators; Taxation. Administration, when unnecessary, see category Estates and Trusts, topic Executors and Administrators. Admission, demand for, see category Civil Actions and Procedure, topic Practice. Admission to bar, see category Legal Profession, topic Attorneys and Counselors. ADOPTION.See category Family. Adultery, see category Family, topic Divorce. Advancements, see category Estates and Trusts, topic Descent and Distribution. ADVERSE POSSESSION.See category Property; see also category Civil Actions

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and Procedure, topic Limitation of Actions. Affidavit of defense, see category Civil Actions and Procedure, topic Pleading. AFFIDAVITS.See category Documents and Records; see also topic Acknowledgments; categories Civil Actions and Procedure, topics Depositions and Discovery, Evidence, Pleading; Estates and Trusts, topic Executors and Administrators. Affirmation as substitute for acknowledgment, see category Documents and Records, topic Acknowledgments. Affirmation as substitute for affidavit, see category Documents and Records, topic Affidavits. Afterborn children, see category Estates and Trusts, topics Descent and Distribution, Wills. Age, see category Family, topics Adoption, Infants, Marriage. AGENCY.See categories Business Organizations; see also topics Corporations, Partnerships; categories Business Regulation and Commerce, topic Factors; Civil Actions and Procedure, topic Brokers; Employment, topic Labor Relations; Property, topic Powers of Attorney. Agent for service of process, see categories Business Organizations, topic Corporations; Civil Actions and Procedure, topic Process; Estates and Trusts, topic Executors and Administrators; Insurance, topic Insurance Companies; Property, topic Absentees; Transportation, topic Motor Vehicles. AIRCRAFT.International Digests only. See category Transportation. Air pollution, see category Environment, topic Environmental Regulation. ALCOHOL, BEVERAGES AND TOBACCO TAXES. See category Taxation. Alienation of property, restrictions on, see category Property, topic Perpetuities. ALIENS.See category Immigration in International Digests. Alimony, see category Family, topic Divorce;. see also category Family, topic Marriage. Allowances, see category Estates and Trusts, topic Executors and Administrators. ALTERNATIVE DISPUTE RESOLUTION.See category Dispute Resolution. Alternative to acknowledgment, see category Documents and Records, topic Acknowledgments. Alternative to affidavit, see category Documents and Records, topic Affidavits. Amendments, see categories Business Organizations, topic Corporations; Civil Actions and Procedure, topic Pleading. Anatomical gifts, see category Estates and Trusts, topic Wills. Ancestors, see category Estates and Trusts, topic Descent and Distribution. Ancillary administration, see category Estates and Trusts, topic Executors and Administrators. Annulment of marriage, see category Family, topic Marriage; see also category Family, topic Divorce. Answer, see category Civil Actions and Procedure, topic Pleading. Antenuptial contracts, see category Family, topic Husband and Wife. Antitrust, see category Business Regulation and Commerce, topic Monopolies, Restraint of Trade and Competition. APPEAL AND ERROR.See category Civil Actions and Procedure; see also topics Certiorari; categories Courts and Legislature, topic Courts; Taxation, topic Taxes. Appearance, see category Civil Actions and Procedure, topic Actions, Pleading, Process. Applicable law, see categories Business Regulation and Commerce, topics Contracts and Sales in certain International Digests. Apportionment, see category Taxation, topic Taxes. Appraisal of dissenting shareholder's stock, see category Business Organizations, topic Corporations, subhead Appraisal. ARBITRATION AND AWARD.See category Dispute Resolution; see also category Civil Actions and Procedure, topic Submission of Controversy. Arbitration of death taxes, see category Taxation, topic Taxes, subhead Interstate Cooperation. Armed Forces, acknowledgments of persons in, see category Documents and Records, topic Acknowledgments. Armed Forces, members of, exemptions, see categories Taxation, topic Taxes; Transportation, topic Motor Vehicles. Armed Forces, notarial powers of officers, see category Documents and Records, topics Notaries Public, Acknowledgments. Articles of association or incorporation, see category Business Organizations, topic Corporations. ASSIGNMENTS.See category Debtor and Creditor; see also categories Business Regulation and Commerce, topics Commercial Code, Sales; Civil Actions and Procedure, topic Judgments; Employment, topic Labor Relations; Intellectual Property, topic Trademarks and Tradenames; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Property, topic Deeds. ASSOCIATIONS.See category Business Organizations; see also topics Corporations, Joint Stock Companies. Assumed business names, see category Intellectual Property, topic Trademarks and Tradenames. ATTACHMENT.See category Debtor and Creditor; see also topics Executions, Exemptions, Garnishment.

Attestation, see category Estates and Trusts, topic Wills. Attorney ethics, see category Legal Profession, topic Attorneys and Counselors. Attorney fee clauses, see category Business Regulation and Commerce, topic Bills and Notes. ATTORNEYS AND COUNSELORS.See category Legal Profession; see also category Civil Actions and Procedure, topics Costs, Evidence, subhead Witnesses. Attorneys in fact, see category Property, topic Powers of Attorney. Attorneys, professional association or corporation, see category Legal Profession, topic Attorneys and Counselors; also category Business Organizations, topics Associations, Corporations. Authentication, see categories Civil Actions and Procedure, topic Depositions and Discovery; Documents and Records, topics Acknowledgments, Affidavits. Automobiles, see category Transportation, topic Motor Vehicles. Award, see category Dispute Resolution, topic Arbitration and Award. Bail, see category Criminal Law, topic Criminal Law. Bailments, see category Business Regulation and Commerce, topics Carriers, Warehousemen. Bank collections, see category Business Regulation and Commerce, topics Banks and Banking, Commercial Code. Bank deposits, see category Business Regulation and Commerce, topics Banks and Banking, Commercial Code. Bankruptcy, see category Debtor and Creditor, topic Receivers; and category Debtor and Creditor, topic Bankruptcy in International Digests. BANKS AND BANKING.See category Business Regulation and Commerce; see also topic Bills and Notes; categories Business Organizations, topic Corporations. Bar, see categories Legal Profession, topic Attorneys and Counselors; Property, topics Curtesy, Dower. Bastards, see categories Estates and Trusts, topic Descent and Distribution; Family, topic Adoption. Beer, see categories Business Regulation and Commerce, topic Licenses, Business and Professional; Taxation, topic Taxes. Beneficiaries, see categories Estates and Trusts, topics Descent and Distribution, Executors and Administrators, Trusts, Wills; Taxation, topic Taxes, subhead Inheritance Tax. Bequests, see category Estates and Trusts, topic Wills. Beverage taxes, see category Taxation, topic Alcohol, Beverages and Tobacco Taxes. BILLS AND NOTES.See category Business Regulation and Commerce, see also topic Commercial Code. Bills of exchange, see category Business Regulation and Commerce, topic Bills and Notes. Bills of lading, see category Business Regulation and Commerce, topic Carriers; also category Business Regulation and Commerce, topic Commercial Code. Bills of sale, see category Business Regulation and Commerce, topic Sales; also category Business Regulation and Commerce, topic Commercial Code. Birth certificates, see category Documents and Records, topic Records. Blue Sky Laws, see category Business Regulation and Commerce, topic Securities. BONDS.See category Civil Actions and Procedure; see also topics Appeal and Error, Costs, Injunctions, Replevin; see also categories Business Regulation and Commerce, topics Brokers, Commercial Code, Securities, Warehousemen; topics Debtor and Creditor, topics Attachment, Executions, Garnishment, Receivers; Documents and Records, topic Notaries Public; Estates and Trusts, topic Executors and Administrators; Family, topic Guardian and Ward; Insurance, topic Surety and Guaranty Companies; Legal Profession, topic Attorneys and Counselors; Mortgages, topic Mortgages of Real Property. BROKERS.See also category Business Regulation and Commerce, topics Factors, Licenses, Business and Professional, Securities. Bulk sales, see categories Business Regulation and Commerce, topic Commercial Code; Debtor and Creditor, topic Fraudulent Sales and Conveyances. Business names, see category Intellectual Property, topic Trademarks and Tradenames; also category Business Organizations, topics Corporations, Partnerships. BUSINESS ORGANIZATIONS [category] BUSINESS REGULATION AND COMMERCE [category] BUSINESS TAXES.See category Taxation; see also category Business Organizations, topic Corporations. Business trusts, see categories Business Organizations, topic Joint Stock Companies; Business Regulation and Commerce, topic Monopolies, Restraint of Trade and Competition. Capital, see category Business Organizations, topic Corporations. CARRIERS.See category Business Regulation and Commerce; see also category Transportation, topic Motor Vehicles. Certificate, see categories Civil Actions and Procedure, topic Depositions and Discovery; Documents and Records, topics Acknowledgments, Affidavits. Certificate of birth, see category Documents and Records, topic Records. Certificate of death, see category Estates and Trusts, topic Death; also category Documents and Records, topic Records.

Certificate of incorporation, see category Business Organizations, topic Corporations. Certificate of Marriage, see categories Documents and Records, topic Records; Family, topic Marriage. Certificate of Stock, see category Business Organizations, topic Corporations. CERTIFICATION.See category Health, topic Licensure and Certification. CERTIORARI.See category Civil Actions and Procedure; see also topic Appeal and Error. Chain Stores, see categories Business Regulation and Commerce, topic Licenses, Business and Professional; Taxation, topic Taxes. Change of Venue, see category Civil Actions and Procedure, topic Venue. Charitable immunity, see category Civil Actions and Procedure, topic Damages. Charter, see category Business Organizations, topic Corporations. CHATTEL MORTGAGES.See category Mortgages; see also categories Business Regulation and Commerce, topics Commercial Code, Sales; Debtor and Creditor, topics Fraudulent Sales and Conveyances, Pledges; Documents and Records, topic Records. Chattel paper, see category Business Regulation and Commerce, topic Commercial Code. Checks, see category Business Regulation and Commerce, topics Banks and Banking, Bills and Notes. Children, see categories Civil Actions and Procedure, topics Limitation of Actions, Evidence, subhead Witnesses, Process; Employment, topic Labor Relations; Estates and Trusts, topics Descent and Distribution, Wills; Family, topics Adoption, Divorce, Guardian and Ward, Infants, Marriage. CITIZENSHIP [category] CIVIL ACTIONS AND PROCEDURE [category] Claim and delivery, see category Civil Actions and Procedure, topic Replevin. Claims, see categories Civil Actions and Procedure, topic Pleading; Estates and Trusts, topic Executors and Administrators. Class actions, see category Civil Actions and Procedure, topic Actions. Close corporations, see category Business Organizations, topic Corporations. Codes, see category Courts and Legislature, topic Statutes, also category Civil Actions and Procedure, topic Practice; category Courts and Legislature, topic Law Reports, Codes, in International Digests. Collateral inheritance tax, see category Taxation, topic Taxes. Collateral security, see category Debtor and Creditor, topic Pledges; see also category Business Regulation and Commerce, topic Commercial Code. Collection agencies, see category Business Regulation and Commerce, topic Licenses, Business and Professional. Color of title, see category Property, topic Adverse Possession. Combinations, see category Business Regulation and Commerce, topic Monopolies, Restraint of Trade and Competition. COMMERCIAL CODE.See category Business Regulation and Commerce; see also topics Banks and Banking, Bills and Notes, Brokers, Carriers, Contracts, Factors, Frauds, Statute of, Sales, Securities, Warehousemen; categories Business Organizations, topic Corporations; Civil Actions and Procedure, topic Limitation of Actions; Debtor and Creditor, topics Assignments, Fraudulent Sales and Conveyances, Liens, Pledges; Documents and Records, topics Records, Seals; Mortgages, topic Chattel Mortgages. For full text of the Code see table of contents. Commercial paper, see category Business Regulation and Commerce, topic Commercial Code. COMMERCIAL REGISTER (International Digests only).See category Business Regulation and Commerce; see also category Business Organizations, topics Corporations, Joint Stock Companies; Immigration, topic Aliens. Commercial travelers, see category Business Regulation and Commerce, topic Licenses, Business and Professional. Commission merchants, see category Business Regulation and Commerce, topic Factors. Commissions, see category Civil Actions and Procedure, topic Depositions and Discovery. see also categories Estates and Trusts, topics Executors and Administrators, Trusts; Family, topic Guardian and Ward. Common carriers, see categories Business Regulation and Commerce, topic Carriers; Transportation, topic Motor Vehicles. Common law marriage, see category Family, topic Marriage. Common trust funds, see category Business Regulation and Commerce, topic Banks and Banking. Community property, see category Family, topic Husband and Wife. Companies, See categories Business Organizations, topics Associations, Corporations, Joint Stock Companies; Business Regulation and Commerce, topic Banks and Banking; Insurance, topics Insurance Companies, Surety and Guaranty Companies. Comparative negligence, see category Civil Actions and Procedure, topic Damages. Compelling attendance of witness, see category Civil Actions and Procedure, topic Depositions and Discovery. Compensation, see categories Employment, topic Relations; Estates and Trusts, topics Executors and Administrators, Trusts; Family, topic Guardian and Ward; Legal Profession, topic Attorneys and Counselors. Competency, see categories Civil Actions and Procedure, topics Evidence, subhead

Witnesses, Limitation of Actions; Estates and Trusts, topics Executors and Administrators, Wills; Family, topics Guardian and Ward, Husband and Wife, Infants, Marriage. Compilations, see category Courts and Legislature, topic Statutes. Complaint, see category Civil Actions and Procedure, topic Pleading. Compromise, see category Civil Actions and Procedure, topic Accord and Satisfaction. Compromise of death taxes, see category Taxation, topic Taxes, subhead Interstate Co-operation. Compulsory arbitration, see category Dispute Resolution, topic Arbitration and Award. Compulsory continuing legal education, see category Legal Profession, topic Attorneys and Counselors. Conditional sales, see category Business Regulation and Commerce, topic Sales; also category Business Regulation and Commerce, topic Commercial Code. Condominiums, see category Property, topic Real Property. Confession of judgment, see category Civil Actions and Procedure, topic Judgments. Confidential relations, see category Civil Actions and Procedure, topic Evidence, subhead Witnesses. Conflicts of laws, see category Business Regulation and Commerce, topics Contracts and Sales in certain International Digests. Consanguinity, see categories Estates and Trusts, topic Descent and Distribution; Family, topic Marriage. Consent, see category Family, topics Adoption, Marriage. Consignments, see category Business Regulation and Commerce, topic Factors; also category Business Regulation and Commerce, topic Commercial Code. Constitutions, see category Introduction, topic Government and Legal System in International Digests only. CONSULS.See category Introduction, International Digests only. Consumer Credit Code, see category Business Regulation and Commerce, topic consumer Credit in states enacting Uniform Consumer Credit Code. CONSUMER PROTECTION.See category Business Regulation and Commerce. Consumer transactions, see category Business Regulation and Commerce, topic Consumer Protection, also topics Bills and Notes, Interest, Sales. Contamination, see category Environment, topic Environmental Regulation. Continuation statement, see categories Business Regulation and Commerce, topic Commercial Code; Mortgages, topic Chattel Mortgages. Contract provisions as to venue, see category Civil Actions and Procedure, topic Venue. Contractors' bonds, see category Debtor and Creditor, topic Liens, subhead Mechanics' Liens. CONTRACTS.See category Business Regulation and Commerce, see also topic Commercial Code; categories Documents and Records, topic Seals; Family, topics Husband and Wife, Infants. Contributions for social security or unemployment compensation, see category Taxation, topic Taxes. Controversies, see category Civil Actions and Procedure, topic Submission of Controversy. See also categories Civil Actions and Procedure, topic Accord and Satisfaction; Dispute Resolution, topic Arbitration and Award. Conventions, in certain International Digests see category Treaties and Conventions, topic Treaties; see also category Taxation, topic Treaties and Agreements. See European Union Digest. See also Part VI, for Selected International Conventions to which U.S. is a party. Conveyances, see category Property, topic Deeds. See also categories Business Regulation and Commerce, topic Frauds, Statute of; Debtor and Creditor, topic Fraudulent Sales and Conveyances, Mortgages, topic Mortgages of Real Property. Copartners, see category Business Organizations, topic Partnerships. Copyright, see United States Copyright Law Digest; see category Intellectual Property, topic Copyright in Dominion of Canada and International Digests. Corporate Seal, see categories Business Organizations, topic Corporations; Documents and Records, topic Seals. CORPORATE TAXES.See category Taxation; see also category Business Organizations, topic Corporations. CORPORATIONS.See category Business Organizations, see also topics Associations, Joint Stock Companies; categories Business Regulation and Commerce, topics Banks and Banking, Carriers, Commercial Code, Securities; Civil Actions and Procedure, topics Process, Venue; Debtor and Creditor, topic Attachment; Insurance, topics Insurance Companies, Surety and Guaranty Companies; Property, topic Deeds; Taxation, topic Taxes. In International Digests, see also category Citizenship, topic Aliens. COSTS.See category Civil Actions and Procedure. Counselors, see category Legal Profession, topic Attorneys and Counselors. Counterclaim, see category Civil Actions and Procedure, topic Pleading. County clerk's certificate, see category Documents and Records, topic Acknowledgments, subhead Authentication. COURTS.See category Courts and Legislature. COURTS AND LEGISLATURE [category] Coverture, see category Family, topics Husband and Wife, Marriage.

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Credit cards, see category Business Regulation and Commerce, topics Consumer Protection, Sales. Credit, letters of, see category Business Regulation and Commerce, topic Commercial Code. Credit sales, see category Business Regulation and Commerce, topic Sales; also category Business Regulation and Commerce, topic Consumer Protection. CREDITORS' SUITS.See category Debtor and Creditor; see also topics Executions, Fraudulent Sales and Conveyances; category Estates and Trusts, topic Executors and Administrators. CRIMINAL LAW [category] Cumulative voting, see category Business Organizations, topic Corporations. Curators, see category Family, topic Guardian and Ward. CURRENCY.See category Introduction, International Digests only; see also categories Foreign Trade and Commerce, topics Foreign Exchange and Foreign Trade Regulations; Business Regulation and Commerce, topic Banks and Banking. CURTESY.See category Property; see also topic Dower; categories Estates and Trusts, topics Descent and Distribution, Wills. CUSTOMS (DUTY).See category Foreign Trade and Commerce, topic in certain International Digests. DAMAGES.See category Civil Actions and Procedures. see also category Estates and Trusts, topic Death. Days of grace, see category Business Regulation and Commerce, topic Bills and Notes. Dealerships, see category Business Regulation and Commerce, topic Contracts in International Digests only. DEATH.See category Estates and Trusts; see also categories Documents and Records, topic Records; Employment, topic Labor Relations; Property, topic Absentees. Death actions, see category Estates and Truth, topic Death. Death certificate, see category Documents and Records, topic Records. Death taxes, see category Taxation, topic Taxes. DEBTOR AND CREDITOR [category] Debts of decedents, see category Estates and Trusts, topic Executors and Administrators. Decedents' estates, see category Estates and Trusts, topics Descent and Distribution, Executors and Administration, Wills; see also categories Debtor and Creditor, topic Homesteads; Documents and Records, topic Records; Family, topic Husband and Wife; Property, topics Curtesy, Dower. Deceptive practices, see category Business Regulation and Commerce topics, Consumer Protection, Sales. Declarations, see category Civil Actions and Procedure, topic Pleading. Declaratory judgments, see category Civil Actions and Procedure, topics Judgments, Submission of Controversy. Deed tax, see categories Taxation, topic Taxes subhead Real Estate Conveyance Tax; Property, topic Deeds. DEEDS.See category Property; see also topic Real Property; categories Business Regulation and Commerce, topic Frauds, Statute of; Debtor and Creditor, topics Fraudulent Sales and Conveyances, Homesteads; Documents and Records, topics Acknowledgments, Records; Family, topics Husband and Wife, Infants; Mortgages, topic Mortgages of Real Property. Deeds of mortgage, see category Mortgages, topic Mortgages of Real Property. Deeds of trust, see category Mortgages, topic Mortgages of Real Property. Default, see category Civil Actions and Procedure, topic Judgments. Defendants, see category Civil Actions and Procedure, topics Actions, Process. Defense, affidavit of, see category Civil Actions and Procedure, topic Pleading. Delayed birth certificates, see category Documents and Records, topic Records. Demurrers, see category Civil Actions and Procedures, topic Pleading. DEPOSITIONS.See category Civil Actions and Procedures, topic Depositions and Discovery; see also topic Evidence; categories Documents and Records, topic Affidavits. Deposits, see category Business Regulation and Commerce, topic Banks and Banking. DESCENT AND DISTRIBUTION.See category Estates and Trusts; see also categories Citizenship, topic Aliens; Debtor and Creditor, topic Homesteads; Estates and Trusts, topic Wills; Family, topics Adoption, Husband and Wife; Property, topics Curtesy, Dower; Taxation, topic Taxes. Desertion, see category Family, topics Divorce, Husband and Wife. Devisees, see category Estates and Trusts, topic Wills. Die, right to, see category Estates and Trusts, topic Wills. Digests, see category Courts and Legislature, topic Reports. Direct actions against insurer, see category Transportation, topic Motor Vehicles, subhead Direct Actions. Directors, see category Business Organizations, topic Corporations. Disabilities, see categories Citizenship, topic Aliens; Civil Actions and Procedure,topics Evidence, subhead Witnesses, Limitation of Actions; Estates and Trusts, topics Executors and Administrators, Wills; Family, topics Guardian and Ward, Husband and Wife, Infants.

Discovery, see category Civil Actions and Procedure, topics Depositions and Discovery Practice. Discrimination, see categories Employment, topic Labor Relations; Property, topic Real Property. Disinheritance, see category Estates and Trusts, topic Wills. Dismiss, see category Civil Actions and Procedure, topics Judgments, Pleading, Practice. Dispossession, see category Property, topic Landlord and Tenant. DISPUTE RESOLUTION [category] Disputed domicile in death tax matters, see category Taxation, topic Taxes, subhead Interstate Co-operation. Dissenting shareholder, see category Business Organizations, topic Corporations. DISSOLUTION OF MARRIAGE.See category Family; see also topics Divorce, Marriage. Distress, see category Property, topic Landlord and Tenant. Distribution, see category Estates and Trusts, topics Descent and Distribution, Executors and Administrators. Distribution if abroad, see category Estates and Trusts, topic Executors and Administrators. Distributorships, see category Business Regulation and Commerce, topic Contracts in International Digests only. Division of property of spouses on dissolution of marriage, see category Family, topic Dissolution of Marriage; or topic Divorce. DIVORCE.See category Family; see also topics Dissolution of Marriage, Marriage; category Property, topics Curtesy, Dower. DOCUMENTS AND RECORDS [category] DOMESTIC PARTNERS.See category Family. Domicile, disputed, see category Taxation, topic Taxes. DOWER.See category Property; see also topics Curtesy, Deeds; categories Debtor and Creditor, topic Homesteads; Documents and Records, topic Acknowledgements; Estates and Trusts, topics Descent and Distribution, Executors and Administrators, Wills; Family, topic Husband and Wife. Drafts, see category Business Regulation and Commerce, topics Bills and Notes, Commercial Code. Durable Power of Attorney, see category Property, topic Powers of Attorney. Earnings, exemption of, see category Debtor and Creditor, topics Exemptions, Garnishment. Ecology, see category Environment, topic Environmental Regulation. Election, see category Estates and Trusts, topic Wills. Employer and employee, see category Employment, topic Labor Relations. Employers' Liability, see category Employment, topic Labor Relations. EMPLOYMENT [category] EMPLOYMENT TAXES.See category Taxation; see also category Employment, topic Labor Relations. Energy law, see category Mineral, Water and Fishing Rights, topic Mines and Minerals. Entirety, tenancy by, in personalty, see category Property, topic Personal Property. Entirety, tenancy by, in realty, see category Property, topic Real Property. ENVIRONMENT [category] ENVIRONMENTAL REGULATION.See category Environment. ENVIRONMENTAL TAXES.See category Taxation. Equity, see categories Civil Action and Procedure, topics Actions, Pleading, Practice; Courts and Legislature, topic Courts. Equity in redemption, see category Mortgages, topic Mortgages of Real Property. See also category Taxation, topic Taxes. Error, writ of, see category Civil Actions and Procedure, topic Appeal and Error. ESCHEAT.See category Property; see also topic Absentees; categories Business Organizations, topic Corporations, subhead Unclaimed Dividends; Business Regulation and Commerce, topic Banks and Banking, subhead Unclaimed Deposits; Estates and Trusts, topics Descent and Distribution, Wills, subhead Unclaimed Legacies. Establishing birth records, see category Documents and Records, topic Records. Estate tax, see category Taxation, topic Taxes. ESTATES AND TRUSTS [category] Estates, see categories Debtor and Creditor, topic Homesteads; Estates and Trusts, topics Descent and Distribution, Executors and Administrators, Trusts, Wills; Property, topics Curtesy, Dower, Real Property. European Economic Community, see European Union Digest in Part V. Evasion, see category Taxation, topic Taxes, subhead Penalties. EVIDENCE.See category Civil Actions and Procedure; see also topics Depositions and Discovery, category Documents and Records, topic Affidavits. EXCHANGE CONTROLS.In International Digests only. See categories Foreign Trade and Commerce; see also topics Foreign Exchange, Foreign Trade Regulation; Introduction, topic Currency. Excuses for nonperformance, see category Business Regulation and Commerce, topic Contracts in certain International Digests. EXECUTIONS.See category Debtor and Creditor; see also topics

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Attachment, Exemptions, Garnishment; categories Civil Actions and Procedure, topics Appeal and Error, Judgments, Sequestration. EXECUTORS AND ADMINISTRATORS. See category Estates and Trusts, see also topics Descent and Distribution, Wills. EXEMPTIONS.See category Debtor and Creditor; see also topics Executions, Garnishment, Homesteads; categories Estates and Trusts, topic Executors and Administrators; Taxation, topic Taxes. Factorizing, see category Debtor and Creditor, topic Garnishment. FACTORS.See category Business Regulation and Commerce; see also topics Agency, Brokers; category Debtor and Creditor, topic Pledges. FAMILY [category] Family law, see category Family, topics Marriage, Divorce, Husband and Wife, Infants. Fees, see specified topics, e.g., categories Business Organization, topic Corporations; Business Regulation and Commerce, topic Commercial Code; Mortgages, topic chattel Mortgages, etc. Fictitious names, see category Intellectual Property, topic Trademarks and Tradenames. Fiduciaries, see categories Estates and Trusts, topic Executors and Administrators, Trusts; Family, topic Guardian and Ward; Property, topic Powers of Attorney. Fieri facias, see category Debtor and Creditor, topic Executions. Filing under Uniform Commercial Code, see categories Business Regulation and Commerce, topic Commercial Code; Documents and Records, topic Records. Filing fees, see categories Business Organization, topic Corporations; Business Regulation and Commerce, topic Commercial Code; Documents and Records, topic Records; Estates and Trusts, topic Executors and Administrators; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Property, topic Deeds. Financial responsibility, see category Transportation, topic Motor Vehicles. Financing statement, see categories Business Regulation and Commerce, topic Commercial Code; Mortgages, topic Chattel Mortgages. Fishing zone, see category Mineral, Water and Fishing Rights. FOOD, DRUGS, DEVICES AND COSMETICS.See category Health. Forced heirs, see category Estates and Trusts, topic Wills. Foreclosure, see categories Debtor and Creditor, topic Liens; Mortgages, topics Chattel Mortgages, Mortgages of Real Property. Foreign automobiles, see category Transportation, topic Motor Vehicles. Foreign conveyances of incumbrances, see categories Documents and Records, topic Records; Property, topic Real Property. Foreign corporations, see categories Business Organizations, topic Corporations; Civil Actions and Procedure, topic Process. See also categories Business Regulation and Commerce, topic Banks and Banking; Insurance, topics Insurance Companies, Surety and Guaranty Companies. See also category Citizenship, topic Aliens in certain International Digests. Foreign depositions, see category Civil Actions and Procedure, topic Depositions and Discovery. Foreign distribution, see category Estates and Trusts, topic Executors and Administrators. Foreign divorce, see category Family, topic Divorce. Foreign exchange, see categories Foreign Trade and Commerce, topics Foreign Exchange, Foreign Trade Regulations; Introduction, topic Currency, in International Digests only. Foreign executors and administrators, see category Estates and Trusts, topic Executors and Administrators. Foreign guardians, see category Family, topic Guardian and Ward. FOREIGN INVESTMENT.See category Foreign Trade and Commerce, topic Foreign Investment, in International Digests. Foreign judgments, see category Civil Actions and Procedure, topic Judgments. Foreign marriages, see category Family, topic Marriage. Foreign operators of motor vehicles, see category Transportation, topic Motor Vehicles. FOREIGN TRADE.See category Foreign Trade and Commerce; see also topics Foreign Exchange, Foreign Trade Regulations; Introduction, topic Currency, in International Digests only. FOREIGN TRADE AND COMMERCE [category, International Digests only] FOREIGN TRADE REGULATIONS.See category Foreign Trade and Commerce, in International Digests only. Foreign vehicles, see category Transportation, topic Motor Vehicles. Foreign wills, see category Estates and Trusts, topic Wills. Foreigners, see category Citizenship, topic Aliens. Forms, see categories Civil Actions and Procedure, topics Depositions and Discovery, Judgements; Documents and Records, topics Acknowledgments, Affidavits; Estates and Trusts, topics Executors and Administrators, Wills; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Property, topic Deeds. Forthcoming bonds, see category Debtor and Creditor, topics Attachment, Executions, Garnishment. Franchise taxes, see categories Taxation, topics Business Taxes, Corporate Taxes; Business Organizations, topic Corporations.

FRANCHISES.See also category Business Regulation and Commerce, topics Securities, Monopolies, Restraint of Trade and Competition, Contracts in International Digests only. FRAUD AND ABUSE.See category Health. FRAUDS, STATUTE OF.See category Business Regulation and Commerce, see also topic Commercial Code. FRAUDULENT SALES AND CONVEYANCES.See category Debtor and Creditor; see also topics Attachment, Exemptions, Garnishment; category Business Regulation and Commerce, topic Commercial Code. Frivolous Claims, see category Civil Actions and Procedure, topic Pleading. Fuels taxes, see category Taxation, topic Gasoline and Special Fuels Taxes. GARNISHMENT.See category Debtor and Creditor; see also topics Attachment, Executions, Exemptions. Gas, see category Mineral, Water and Fishing Rights, topic Mines and Minerals. GASOLINE AND SPECIAL FUEL TAXES.See category Taxation. GIFT TAX.See category Taxation, see also topics Estate Tax, Inheritance Tax. Gifts to Minors, see category Family, topic Infants. GOVERNMENT AND LEGAL SYSTEM.See category Introduction; see also category Courts and Legislature. Government contracts, see category Business Regulation and Commerce, topic Contracts in certain International Digests. Government, suit against, see category Civil Actions and Procedure, topic Damages. Grace, see category Business Regulation and Commerce, topics Bills and Notes, Commercial Code. Guardian ad litem, see category Family, topic Infants. GUARDIAN AND WARD.See category Family, see also topic Infants. Guests, liability to, see category Transportation, topic Motor Vehicles. HEALTH [category] Health regulations, see category Health. Heirs, see category Estates and Trusts, topic Descent and Distribution. HOLIDAYS.See category Introduction; see also category Business Regulation and Commerce, topics Bills and Notes, Commercial Code. Holographic wills, see category Estates and Trusts, topic Wills. HOMESTEADS.See category Debtor and Creditor; see also topic Exemptions. HUSBAND AND WIFE.See category Family; see also topics Divorce, Guardian and Ward, Marriage; categories Civil Actions and Procedure, topic Evidence, subhead Witnesses; Debtor and Creditor, topic Homesteads; Documents and Records, topic Acknowledgments; Estates and Trusts, topics Descent and Distribution, Executors and Administrators; Property, topics Curtesy, Dower, Real Property. Hydrocarbons, see category Mineral, Water and Fishing Rights, topic Mines and Minerals. Illegitimate children, see categories Estates and Trusts, topic Descent and Distribution; Family, topic Adoption. Immigration, see category Citizenship, topic Immigration in International Digests. INCOME TAX.See category Taxation. Incompetency, see categories Civil Actions and Procedure, topics Evidence, subhead Witnesses, Limitation of Actions; Estates and Trusts, topics Executors and Administrators, Wills; Family, topics Guardian and Ward, Husband and Wife, Infants. Incorporation, see categories Business Organizations, topic Corporations; Business Regulation and Commerce, topic Banks and Banking; Insurance, topics Insurance Companies, Surety and Guaranty Companies. Industrial property, see category Intellectual Property, topics Copyright, Patents, Trademarks and Tradenames in International Digests, and Part II for Digests of U.S. Laws, as well as domestic Digests for category Intellectual Property, topic Trademarks and Tradenames. INFANTS.See category Family; see also topics Adoption, Guardian and Ward, Marriage; categories Civil Actions and Procedure, topics Evidence, subhead Witnesses, Limitation of Actions; Employment, topic Labor Relations; Estates and Trusts, topics Executors and Administrators, Wills. Infants' torts, parental liability for, see category Family, topic Infants. INFORMATION TECHNOLOGY, INTERNET AND NEW MEDIA.See category Business Regulation and Commerce. Inheritance, see categories Citizenship, topic Aliens; Estates and Trusts, topics Descent and Distribution, Wills; Family, topic Adoption; Property, topics Curtesy, Dower. INHERITANCE TAX.See category Taxation; see also topics Estate Tax, Gift Tax. Initiative, see category Courts and Legislature, topic Legislature. INJUNCTIONS.See category Civil Actions and Procedure; see also category Courts and Legislature, topic Courts. Insane persons, see category Family, topic Guardian and Ward. Insolvency, see category Debtor and Creditor, topic Bankruptcy in International Digests only. Installment sales, see category Business Regulation and Commerce, topics Interest, Sales; also topic Consumer Protection. INSURANCE [category] INSURANCE.See categories Health; Insurance; see also categories Business Organizations, topic Corporations; Transportation, topic Motor Vehicles.

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INSURANCE COMPANIES.See category Insurance; see also categories Business Organizations, topic Corporations; Civil Actions and Procedure, topic Bonds. Insurer, direct action against, see category Transportation, topic Motor Vehicles, subhead Direct Actions. INTELLECTUAL PROPERTY [category] INTEREST.See category Business Regulation and Commerce; see also topic Banks and Banking. International Conventions, see Part VI. Internet, see category Business Regulation and Commerce, topic Information Technology, Internet and New Media. Interpleader, see category Civil Actions and Procedure, topic Actions. Interrogatories, see category Civil Actions and Procedure, topic Depositions and Discovery. Intervention, see category Civil Actions and Procedure, topic Actions. Inter vivos trusts, see category Estates and Trusts, topic Trusts; Bequests and devises to, see category Estates and Trusts, topic Wills. Intestacy, see category Estates and Trusts, topic Descent and Distribution. Intoxicating liquors, see categories Business Regulation and Commerce, topic Licenses, Business and Professional; Taxation, topic Taxes. INTRODUCTION [category] Inventory, see categories Estates and Trusts, topic Executors and Administrators; Family, topic Guardian and Ward. Investment securities, see category Business Regulation and Commerce, topics Commercial Code, Securities. Iron Curtain distributees, see category Estates and Trusts, topic Executors and Administrators, subhead Distribution if Abroad. Issue, see category Estates and Trusts, topic Descent and Distribution. Joinder, see category Civil Actions and Procedure, topic Actions. See also category Civil Actions and Procedure, topic Pleading. JOINT STOCK COMPANIES.See category Business Organizations; see also topics Associations, Corporations. Joint tenancy, see category Property, topic Real Property. Judgment notes, see category Business Regulation and Commerce, topic Bills and Notes. JUDGMENTS.See category Civil Actions and Procedure; see also topic Submission of Controversy; categories Courts and Legislature, topic Courts; Debtor and Creditor, topics Executions, Exemptions; Dispute Resolution, topic Arbitration and Award; Family, topic Divorce (recognition of foreign judgment). Jurat, see category Documents and Records, topic Affidavits. Jurisdiction, see category Courts and Legislature, topic Courts. See also category Civil Actions and Procedure, topic Process. Justices of the Peace, see category Courts and Legislature, topic Courts. Justification, see category Civil Actions and Procedure, topic Bonds. Juveniles, see categories Employment, topic Labor Relations; Family, topic Infants. Labels, see category Intellectual Property, topic Trademarks and Tradenames. LABOR RELATIONS.See category Employment. LANDLORD AND TENANT.See category Property. Language, plain, statutory requirement for, see category Business Regulation and Commerce, topic Consumer Protection. Law reports, see category Courts and Legislature, topic Reports; also category Courts and Legislature, topic Law Reports, Codes, in International Digests. Law students, see category Legal Profession, topic Attorneys and Counselors. Lawyers, see category Legal Profession, topic Attorneys and Counselors. Leases, see category Property, topic Landlord and Tenant; see also category Business Regulation and Commerce, topic Frauds, Statute of. Legacies, see category Estates and Trusts, topic Wills. Legacy tax, see category Taxation, topic Taxes. Legal education, see category Legal Profession, topic Attorneys and Counselors. LEGAL PROFESSION [category] LEGISLATURE.See category Courts and Legislature; see also topics Statutes; and in International Digest. See also category Introduction, topic Government and Legal System. Letters of credit, see category Business Regulation and Commerce, topic Commercial Code. Letters rogatory, see category Civil Actions and Procedure, topic Depositions and Discovery. Levy, see categories Debtor and Creditor, topics Attachment Executions, Garnishment; Taxation, topic Taxes. LICENSES.See categories Business Regulation and Commerce; Health; see also categories Business Organizations, topic Corporation; Business Regulation and Commerce, topics Brokers, Securities; Family, topic Marriage; Legal Profession, topic Attorneys and Counselors; Taxation, topic Taxes; Transportation, topic Motor Vehicles. LIENS.See category Debtor and Credito; see also topics Attachment, Executions, Fraudulent Sales and Conveyances, Garnishment, Homesteads, Pledges; see also categories Business Regulation and Commerce, topics Brokers, Carriers, Commercial Code, Factors, Warehousemen; Civil Actions and Procedure, topic Judgments;

Employment, topic Labor Relations; Legal Profession, topic Attorneys and Counselors; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Property, topic Landlord and Tenant; Taxation, topic Taxes; Transportation, topic Motor Vehicles. LIMITATION OF ACTIONS.See category Civil Actions and Procedure, see also topic Prescription ( in International Digests ); categories Debtor and Creditor, topic Liens; Estates and Trusts, topic Death; Property, topic Adverse Possession. LIMITED LIABILITY COMPANIES.See category Business Organizations. Limited partnership, see category Business Organizations, topic Partnerships. Living wills, see category Estates and Trusts, topic Wills. Lobbyists, see category Courts and Legislature, topic Legislature. LOCAL AND MUNICIPAL TAXES.See category Taxation. Long arm statutes, see category Civil Actions and Procedure, topic Process. Maintenance, see category Family, topics Divorce, Marriage. MARRIAGE.See category Family; see also topics Divorce, Husband and Wife; categories Civil Actions and Procedure, topic Evidence, subhead Witnesses; Debtor and Creditor, topic Homesteads; Documents and Records, topic Records, subhead Vital Statistics; Estates and Trusts, topics Descent and Distribution, Wills; Property, topics Curtesy, Dower. Marriage Certificate, see categories Documents and Records, topic Records; Family, topic Marriage. Married women, see categories Civil Actions and Procedure, topic Evidence, subhead Witnesses; Debtor and Creditor, topics Exemptions, Homesteads; Documents and Records, topic Acknowledgments; Estates and Trusts, topics Descent and Distribution, Executors and Administrators, Wills; Family, topics Dissolution of Marriage, Divorce, Husband and Wife, Marriage; Property, topics Deeds, Dower. Mechanics' liens, see category Debtor and Creditor, topic Liens. MEDIATION.See Category Dispute Resolution. Membership associations, see category Business Organizations, topic Associations. Mental incompetency, see category Family, topic Guardian and Ward. MINERAL, WATER AND FISHING RIGHTS [category] MINES AND MINERALS.See category Mineral, Water and Fishing Rights; see also category Employment, topic Labor Relations. MINES, MINERALS AND FISHERIES TAXES.See category Taxation; see also category Mineral, Water and Fishing Rights. Minors, see categories Estates and Trusts, topic Trusts; Family, topics Guardian and Ward, Infants. Model Business Corporation Act, see category Business Organizations, topic Corporations; for text of Act see Part III. MONOPOLIES, RESTRAINT OF TRADE AND COMPETITION.See category Business Regulation and Commerce. Moratorium, see categories Introduction, topic Holidays; Mortgages, topic Mortgages of Real Property. MORTGAGES [category] MORTGAGES OF PERSONAL PROPERTY.See category Mortgages, topic Chattel Mortgages. MORTGAGES OF REAL PROPERTY.See category Mortgages; see also topic Chattel Mortgages; categories Business Regulation and Commerce, topic Frauds, Statute of; Debtor and Creditor, topic Fraudulent Sales and Conveyances; Documents and Records, topics Acknowledgments, Records; Property, topic Deeds. Motion for Judgment, see category Civil Actions and Procedure, topic Judgments. MOTOR VEHICLES.See category Transportation. Names, see categories Business Organizations, topics Corporations, Partnerships; Intellectual Property, topic Trademarks and Tradenames. Negligence, see categories Business Regulation and Commerce, topic Sales; Civil Actions and Procedure, topics Damages, Limitation of Actions; Estates and Trusts, topic Death; Family, topic Infants; Transportation, topic Motor Vehicles. Negotiable instruments, see category Business Regulation and Commerce, topics Bills and Notes, Commercial Code. New Media, see category Business Regulation and Commerce, topic Information Technology, Internet and New Media. New promise, see category Civil Actions and Procedure, topic Limitation of Actions. Next of kin, see category Estates and Trusts, topic Descent and Distribution. No-fault insurance, see category Transportation, topic Motor Vehicles, subhead NoFault Insurance. Noise, see category Environment, topic Environmental Regulation. Nominees, Securities in name of, see category Estates and Trusts, topic Trusts. Nonprofit Corporations, see category Business Organizations, topics Associations, Corporations. Nonresidents, see categories Business Organizations, topic Corporations; Civil Actions and Procedure, topics Costs, Limitation of Actions, Process, Venue; Debtor and Creditor, topic Attachment; Estates and Trusts, topic Executors and Administrators; Family, topic Guardian and Ward; Property, topic Absentees; Transportation, topic Motor Vehicles. Nonsupport, see category Family, topics Divorce, Husband and Wife. NOTARIES PUBLIC.See category Documents and Records; see also topics Acknowledgments, Affidavits; categories Civil Actions and Procedure, topic

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Depositions and Discovery. Notes, see category Business Regulation and Commerce, topics Bills and Notes, Commercial Code. Notice of sale, see categories Debtor and Creditor, topics Attachment, Executions, Liens; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Taxation, topic Taxes. Notice to creditors, see categories Business Organizations, topic Corporations; Debtor and Creditor, topic Fraudulent Sales and Conveyances; Estates and Trusts, topic Executors and Administrators. Notices, see category Business Regulation and Commerce, topic Sales in certain International Digests. Nuncupative wills, see category Estates and Trusts, topic Wills. Oaths, see categories Civil Actions and Procedure, topic Depositions and Discovery; Documents and Records, topics Affidavits, Notaries Public. Occupational diseases, see category Employment, topic Labor Relations. OFFICE HOURS AND TIME ZONE.See category Introduction. Oil and gas, see category Mineral, Water and Fishing Rights, topic Mines and Minerals, see also category Taxation, topic Taxes. Oleographic wills, see category Estates and Trusts, topic Wills. Parent, see categories Estates and Trusts, topic Descent and Distribution; Family, topics Adoption, Divorce, Guardian and Ward, Infants. Parental liability, see category Family, topic Infants. Part payment, see category Civil Actions and Procedure, topic Limitation of Actions. Partial release, see categories Business Regulation and Commerce, topic Commercial Code; Mortgages, topics Chattel Mortgages, Mortgages of Real Property. Parties, see category Civil Actions and Procedure, topic Actions. PARTITION.See category Civil Actions and Procedures. PARTNERSHIP.See category Business Organizations; see also topics Associations, Joint Stock Companies; category Intellectual Property, topic Trademarks and Tradenames. Patents, see United States Patent Law Digest; see category Intellectual Property, topic Patents in Dominion of Canada and International Digests. Pawnbrokers, see categories Business Regulation and Commerce, topic Interest; Debtor and Creditor, topic Pledges. Penalties, see categories Environment, topic Environmental Regulation; Taxation, topic Taxes. Permits, see category Environment, topic Environmental Regulation. Perpetuating testimony, see category Civil Actions and Procedure, topic Depositions and Discovery. PERPETUITIES.See category Property. PERSONAL PROPERTY.See category Property; see also categories Business Regulation and Commerce, topics Commercial Code, Frauds, Statute of, Sales; Debtor and Creditor, topics Exemptions, Fraudulent Sales and Conveyances, Liens, Pledges; Estates and Trusts, topic Descent and Distribution; Mortgages, topic Chattel Mortgages; Taxation, topic Taxes. Petroleum, see categories Mineral, Water and Fishing Rights, topic Mines and Minerals; Taxation, topic Taxes. "Plain language" statutes, see category Business Regulation and Commerce, topic Consumer Protection. PLEADING.See category Civil Actions and Procedure; see also topics Accord and Satisfaction, Actions, Limitation of Actions, Practice, Process, Submission of Controversy; category Courts and Legislature, topic Courts. PLEDGES.See category Debtor and Creditor. Pollution, see category Environment, topic Environmental Regulation. Posthumous children, see category Estates and Trusts, topics Descent and Distribution, Wills. Pour over trusts, see category Estates and Trusts, topic Wills, subhead Bequests and Devises to Inter Vivos Trusts. POWERS OF ATTORNEY.See category Property, topic Powers of Attorney. PRACTICE.See category Civil Actions and Procedure; see also topics Actions, Appeal and Error, Depositions and Discovery, Injunctions, Judgments, Pleading, Process, Submission of Controversy; categories Courts and Legislature, topic Courts; Debtor and Creditor, topics Creditors Suits, Executions. Preliminary injunction, see category Civil Actions and Procedure, topic Injunctions. Premium tax, see category Insurance, topic Insurance Companies. Prescription, see categories Civil Actions and Procedure, topic Limitation of Actions; Property, topic Adverse Possession; in certain International Digests, category Civil Actions and Procedure, topic Prescription. Presumption of death or survivorship, see category Estates and Trusts, topic Death. Pretermitted children, see category Estates and Trusts, topic Wills. Price fixing contracts, see category Business Regulation and Commerce, topic Monopolies, Restraint of Trade and Competition. PRINCIPAL AND AGENT.See also categories Business Organizations, topic Partnerships; Business Regulation and Commerce, topics Brokers, Factors; Employment, topic Labor Relations. Privileged communications, see category Civil Actions and Procedure, topic Evidence, subhead Witnesses.

Probate, see category Estates and Trusts, topic Wills. Probate Code, see category Estates and Trusts, topic Wills. Probate courts, see category Courts and Legislature, topic Courts. Procedure, see categories Civil Actions and Procedure, topics Actions, Pleading, Practice; Courts and Legislature, topic Courts. PROCESS.See category Civil Actions and Procedure. see also category Transportation, topic Motor Vehicles. Process agent, see categories Business Organizations, topic Corporations; Business Regulation and Commerce, topic Securities; Civil Actions and Procedure, topic Process; Insurance, topic Insurance Companies; Property, topic Absentees. Product liability, see category Business Regulation and Commerce, topic Sales. Professional associations, see category Business Organizations, topic Associations. Professional corporations, see category Business Organizations, topic Corporations. Prohibited marriages, see category Family, topic Marriage. Promissory notes, see category Business Regulation and Commerce, topics Bills and Notes, Commercial Code. Proof of claims, see categories Civil Actions and Procedure, topic Pleading; Estates and Trusts, topic Executors and Administrators. Proof of deeds, see category Documents and Records, topic Acknowledgments. PROPERTY [category] PROPERTY TAXES.See category Taxation. Proxies, see category Business Organizations, topic Corporations. Public administrators, see category Estates and Trusts, topic Executors and Administrators. PUBLIC HEALTH.See category Health. Public works, see category Debtor and Creditor, topic Liens, subhead Mechanics' Liens. Publication, see category Civil Actions and Procedure, topic Process. Pyramid sales, see category Business Regulation and Commerce, topic Securities. Qualification of foreign corporation, see category Business Organizations, topic Corporations. Quitclaim deeds, see category Property, topic Deeds. Railroads, see category Business Regulation and Commerce, topic Carriers. Real estate brokers, see category Business Regulation and Commerce, topic Brokers. Real estate conveyance tax, see category Taxation, topic Taxes. Real estate subdividers, see Model Land Sales Practices Act, reproduced in Part III, and category Courts and Legislature, topic Statutes, subhead Uniform Acts, for states adopting. REAL PROPERTY.See category Property; see also topics Adverse Possession, Curtesy, Deeds, Dower, Landlord and Tenant; categories Business Organizations, topic Corporations; Business Regulation and Commerce, topic Frauds, Statute of; Civil Actions and Procedure, topic Partition; Debtor and Creditor, topics Fraudulent Sales and Conveyances, Homesteads, Liens; Documents and Records, topic Records; Estates and Trusts, topic Descent and Distribution; Family, topic Husband and Wife; Mortgages, topic Mortgages of Real Property; Taxation, topic Taxes. RECEIVERS.See category Debtor and Creditor; see also topic Executions; categories Business Organizations, topic Corporations. Recognition of foreign acknowledgments, see category Documents and Records, topic Acknowledgments. RECORDS.See category Documents and Records; see also categories Business Regulation and Commerce, topics Commercial Code, Sales; Civil Actions and Procedure, topic Judgments; Debtor and Creditor, topics Assignments, Liens; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Property, topic Deeds. Redemption, see categories Debtor and Creditor, topics Executions, Liens; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Taxation, topic Taxes. Referendum, see category Courts and Legislature, topic Legislature. Registration, see categories Business Regulation and Commerce, topic Securities; Documents and Records, topic Records; Intellectual Property, topic Trademarks and Tradenames. Registration as law student, see category Legal Profession, topic Attorneys and Counselors. Release, see categories Business Regulation and Commerce, topic Commercial Code; Civil Actions and Procedure, topic Judgments; Debtor and Creditor, topics Attachment, Liens; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Property, topic Dower. Rent, see category Property, topic Landlord and Tenant. Renunciation, see category Estates and Trusts, topics Descent and Distribution, Trusts, Wills. REPLEVIN.See category Civil Actions and Procedure. Reply, see category Civil Actions and Procedure, topic Pleading. REPORTS.See category Courts and Legislature. see also categories Business Organizations, topic Corporations; Business Regulation and Commerce, topic Banks and Banking; Insurance, topic Insurance Companies; Transportation, topic Motor Vehicles. Reservation of name, see category Business Organizations, topic Corporations. Residency requirements, see category Family, topic Divorce.

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Restraint of Trade, see category Business Regulation and Commerce, topic Monopolies, Restraint of Trade and Competition. Restrictions on alienation, see category Property, topic Perpetuities. Retail Credit Sales, see category Business Regulation and Commerce, topics Consumer Protection, Sales. Retaliatory laws, see category Insurance, topic Insurance Companies. Review, see category Civil Actions and Procedure, topics Appeal and Error, Certiorari; Taxation, topic Taxes. Revival, see category Civil Actions and Procedure, topics Actions, Judgments, Limitation of Actions. Revocation of will, see category Estates and Trusts, topic Wills. Right to work laws, see category Employment, topic Labor Relations. Rule in Shelley's case, see category Property, topic Real Property. SALES.See category Business Regulation and Commerce; see also topics Commercial Code, Consumer Protection, Contracts, Frauds, Statute of, Securities; categories Debtor and Creditor, topics Assignments, Executions, Fraudulent Sales and Conveyances, Pledges; Documents and Records, topic Acknowledgments; Estates and Trusts, topic Executors and Administrators; Family, topic Guardian and Ward; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Property, topic Deeds; Taxation, topic Taxes; Transportation, topic Motor Vehicles. Sales of accounts, see category Business Regulation and Commerce, topic Commercial Code. SALES AND USE TAXES.See category Taxation. Satisfaction, see categories Civil Actions and Procedure, topics Accord and Satisfaction, Judgments; Debtor and Creditor, topics Executions, Liens; Mortgages, topics Chattel Mortgages, Mortgages of Real Property. Savings Banks, see category Business Regulation and Commerce, topic Banks and Banking. Scroll, see category Documents and Records, topic Seals. SEALS.See category Documents and Records; see also topics Acknowledgments, Affidavits, Notaries Public; categories Business Regulation and Commerce, topics Commercial Code, Sales; Civil Actions and Procedure, topic Depositions and Discovery; Mortgages, topics Chattel Mortgages, Mortgages of Real Property; Property, topic Deeds. Secured transactions, see categories Business Regulation and Commerce, topics Commercial Code, Sales; Mortgages, topic Chattel Mortgages; Taxation, topic Stamp and Seal Taxes. SECURITIES.See category Business Regulation and Commerce; see also topic Commercial Code; categories Business Organizations, topic Corporations; Civil Actions and Procedure, topic Bonds; Debtor and Creditor, topic Pledges; Family, topics Guardian and Ward, Infants; Estates and Trusts, topic Trusts; Mortgages, topics Chattel Mortgages, Mortgages of Real Property. Security agreement, see categories Business Regulation and Commerce, topic Commercial Code; Mortgages, topic Chattel Mortgages. Security deposits, see category Property, topic Landlord and Tenant. Security devices, see categories Business Regulation and Commerce, topics Commercial Code, Sales; Debtor and Creditor, topic Pledges; Mortgages, topic Chattel Mortgages. Security for costs, see category Civil Actions and Procedure, topic Costs. Self-proved wills, see category Estates and Trusts, topic Wills. Separate estate, see category Family, topic Husband and Wife. Separate examination, see category Documents and Records, topic Acknowledgments. Separation, see category Family, topics Dissolution of Marriage, Divorce, Husband and Wife. SEQUESTRATION.See category Civil Actions and Procedure; see also category Debtor and Creditor, topics Attachment, Executions, Garnishment, Receivers. Servants, see category Employment, topic Labor Relations. Service, see category Civil Actions and Procedure, topic Process. Set-off, see category Civil Actions and Procedure, topic Pleading. Settlement, see category Civil Actions and Procedure, topic Accord and Satisfaction. Severance, see category Civil Actions and Procedure, topic Actions. Shares, see Stock, this index. SHIPPING. See category Transportation, topic Shipping in International Digests only. Simultaneous death, see category Estates and Trusts, topic Death. Small claims, see category Courts and Legislature, topic Courts. Small estates, see category Estates and Trusts, topic Executors and Administrators. Small loans, see category Business Regulation and Commerce, topic Interest. SMOKING REGULATIONS.See category Health. Societies, see category Business Organizations, topic Associations. Sovereign immunity, see category Civil Actions and Procedure, topic Damages. Specialty certification, see category Legal Profession, topic Attorneys and Counselors. Special fuels taxes, see category Taxation, topic Gasoline and Special Fuels Taxes. Splitting of actions, see category Civil Actions and Procedure, topic Actions. Spouses, division of property, see category Family, topics Dissolution of Marriage, Divorce. STAMP AND SEAL TAXES.See category Taxation.

Statute of frauds, see category Business Regulation and Commerce, topic Frauds, Statute of. Statute of limitations, see category Civil Actions and Procedure, topic Limitation of Actions. STATUTES.See category Courts and Legislature; in certain International Digests, see category Introduction, topic Government and Legal System; category Foreign Trade and Commerce. Stay, see categories Civil Actions and Procedure, topics Actions, Appeal and Error, Judgments; Courts and Legislature, topic Courts; Debtor and Creditor, topic Executions. Stock, see categories Business Organizations, topic Corporations; Business Regulation and Commerce, topic Securities; also category Business Regulation and Commerce, topic Commercial Code. Stockholders, see categories Business Organizations, topic Corporations; Business Regulation and Commerce, topic Banks and Banking. Stock transfer, see categories Business Organizations, topic Corporations; Taxation, topic Taxes; also category Business Regulation and Commerce, topic Commercial Code. Storage, see category Business Regulation and Commerce, topic Warehousemen. Subdividers, registration of, see Model Land Sales Practices Act, reproduced in Part III, and category Courts and Legislature, topic Statutes, subhead Uniform Acts, for states enacting. SUBMISSION OF CONTROVERSY. See category Civil Actions and Procedure; see also topic Actions; category Dispute Resolution, topic Arbitration and Award. Subpoenas, see category Civil Actions and Procedure, topic Evidence, subhead Witnesses. Subscribing witnesses, see categories Documents and Records, topic Acknowledgments; Estates and Trusts, topic Wills; Property, topic Deeds. Substituted service, see category Civil Actions and Procedure, topic Process. Succession, see category Estates and Trusts, topic Descent and Distribution. Succession tax, see category Taxation, topic Taxes. Suits, see category Civil Actions and Procedure, topic Actions. Summary judgment, see category Civil Actions and Procedure, topic Judgments. Summary proceedings, see category Property, topic Landlord and Tenant. Sunday, see category Introduction, topic Holidays. Supersedeas, see category Civil Actions and Procedure, topic Appeal and Error. Supplementary proceedings, see category Debtor and Creditor, topic Executions. Support, enforcement of, see category Family, topic Husband and Wife, subhead Desertion and Nonsupport. SURETY AND GUARANTY COMPANIES. See category Insurance; see also topics Insurance Companies; categories Business Organizations, topic Corporations; Civil Actions and Procedure, topic Bonds. Surety bonds, see categories Civil Actions and Procedure, topic Bonds; Insurance, topic Surety and Guaranty Companies. Surrogates' courts, see category Courts and Legislature, topic Courts. Survivorship, see category Estates and Trusts, topic Death. Suspension of power of alienation, see category Property, topic Perpetuities. Takeover Bids, see categories Business Organizations, topic Corporations; Business Regulation and Commerce, topic Securities. Tax apportionment, see category Taxation, topic Taxes. TAXATION [category] TAXATION.See also categories Business Organizations, topic Corporations; Business Regulation and Commerce, topic Licenses, Business and Professional; Insurance, topic Insurance Companies; Mineral, Water and Fishing Rights, topic Mines and Minerals; Transportation, topic Motor Vehicles; in certain .International Digests, see also category Foreign Trade and Commerce, topics Trade Zones, Investment Incentives. Tax sales, see category Taxation, topic Taxes. Technology, see this index under "Industrial property". Tenancy, see category Property, topic Landlord and Tenant. Tenancy by entirety in personality, see category Property, topic Personal Property. Tenancy by entirety in realty, see category Property, topic Real Property. Tenancy in common, see category Property, topic Real Property. Tender Offers, see categories Business Organizations, topic Corporations; Business Regulation and Commerce, topic Securities. Termination of parental rights, see category Family, topic Infants. Termination statement, see categories Business Regulation and Commerce, topic Commercial Code; Mortgages, topic Chattel Mortgages. Testamentary capacity, see category Estates and Trusts, topic Wills. Testamentary trusts, see category Estates and Trusts, topic Trusts. Testaments, see category Estates and Trusts, topic Wills. Testimony, see categories Civil Actions and Procedure, topics Depositions and Discovery, Evidence, subhead Witnesses; Documents and Records, topic Affidavits. Third party claims, see category Debtor and Creditor, topics Attachment, Executions. Third party practice, see category Civil Actions and Procedure, topics Actions, Pleading. Title, see category Property, topics Adverse Possession, Real Property.

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Tobacco taxes, see category Taxation, topic Alcohol, Beverages and Tobacco Taxes. Torrens Act, see category Documents and Records, topic Records. TORTS. In certain International Digests, see category Civil Actions and Procedure; see also categories Business Regulation and Commerce, topic Sales; Civil Actions and Procedure, topics Damages, Limitation of Actions; Estates and Trusts, topic Death; Family, topic Infants; Transportation, topic Motor Vehicles. Trade, restraint of, see category Business Regulation and Commerce, topic Monopolies, Restraint of Trade and Competition. TRADE SECRETS.See category Intellectual Property. TRADE ZONES (Certain International Digests Only).See category Foreign Trade and Commerce; see also categories Business Organizations, topic Corporations; Business Regulation and Commerce; Taxation. TRADEMARKS AND TRADENAMES.See category Intellectual Property. For federal trademark law, see United States Trademark Law Digest. Transfer of decedent's title, see category Documents and Records, topic Records. Transfer of stock, see categories Business Organizations, topic Corporations; Taxation, topic Taxes; also Business Regulation and Commerce, topic Commercial Code. Transfer tax, see category Taxation, topic Taxes. TRANSPORTATION [category] Treaties, in certain International Digests see category Treaties and Conventions, topic Treaties; see also category Taxation, topic Treaties and Agreements. See European Union Digest. See also Part VI, for Selected International Conventions to which U.S. is a party. TREATIES AND CONVENTIONS [category, International Digests only] Trust companies, see categories Business Organizations, topic Corporations; Business Regulation and Commerce, topic Banks and Banking. TRUSTS.See category Estates and Trusts; see also topic Executors and Administrators; categories Business Regulation and Commerce, topic Monopolies, Restraint of Trade and Competition; Family, topic Guardian and Ward; Mortgages, topic Mortgages of Real Property; Property, topic Perpetuities. Trust deeds, see category Mortgages, topic Mortgages of Real Property. Trustee process, see category Debtor and Creditor, topic Garnishment. Trust receipt security, see categories Business Regulation and Commerce, topic Commercial Code; Debtor and Creditor, topic Pledges. Tutors, see category Family, topic Guardian and Ward. Unclaimed deposits, see category Business Regulation and Commerce, topic Banks and Banking; also category Property, topic Absentees. Unclaimed dividends, see category Business Organizations, topic Corporations. Unclaimed legacies, see category Estates and Trusts, topic Wills. Unclaimed property, see Escheat, this index. Undertakings, see category Civil Actions and Procedure, topic Bonds. Unemployment compensation, see category Employment, topic Labor Relations. Unemployment compensation taxes, see category Taxation, topic Taxes. Unfair competition, see category Business Regulation and Commerce, topic Monopolies, Restraint of Trade and Competition. Uniform Commercial Code, see Commercial Code, this index. UNIFORM LAWS.See Courts and Legislature; see also topic Statutes. For Uniform Acts promulgated by the National Conference of Commissioners on Uniform State Laws (NCCUSL) in force in each state, see specific topics, e.g., category Business Organizations, topic Partnerships, etc.; also category Courts and Legislature, topic

Statutes in each state Digest. For text of selected Uniform Acts of the NCCUSL within the scope of the Martindale-Hubbell Law Digests, see table of contents. It should be noted that where local differences from a Uniform Act are very significant they may be omitted from the list of Uniform Acts for a particular state in order to avoid misleading readers. Furthermore, Uniform Acts that are not promulgated by NCCUSL are covered under the relevant topics. Unincorporated associations, see category Business Organizations, topic Associations. Unsolicited merchandise, see category Business Regulation and Commerce, topics Consumer Protection, Sales. Use tax, see category Taxation, topic Sales and Use Taxes. UTILITIES TAX.See category Taxation. Usury, see category Business Regulation and Commerce, topic Interest. Valuation, see categories Debtor and Creditor, topic Executions; Taxation, topic Taxes. VALUE ADDED TAX.International Digests only. See category Taxation. See European Union Digest, category Taxation, topic Value Added Tax for member nations. VENUE.See category Civil Actions and Procedure. see also categories Estates and Trusts, topics Executors and Administrators, Wills; Family, topic Divorce. Vital Statistics, see category Documents and Records, topic Records. Wages, see categories Debtor and Creditor, topics Assignments, Exemptions, Garnishment; Employment, topic Labor Relations. Wards, see category Family, topic Guardian and Ward. Warehouse receipts, see category Business Regulation and Commerce, topic Commercial Code. WAREHOUSEMEN.See category Business Regulation and Commerce; see also topic Commercial Code. Warranties, see category Business Regulation and Commerce, topics Commercial Code; Sales. Warranty deed, see category Property, topic Deeds. Water pollution, see category Environment, topic Environmental Regulation. Widow, see categories Debtor and Creditor, topic Homesteads; Estates and Trusts, Topics Descent and Distribution, Executors and Administrators, Wills; Property, topic Dower. Wife, see categories Civil Actions and Procedure, topic Evidence, subhead Witnesses; Debtor and Creditor, topics Exemptions, Homesteads; Documents and Records, topic Acknowledgments; Estates and Trusts, topics Descent and Distribution, Executors and Administrators, Wills; Family, topics Divorce, Husband and Wife, Marriage; Property, topics Deeds, Dower. WILLS.See category Estates and Trusts; see also topics Descent and Distribution, Executors and Administrators; category Taxation, topic Taxes. Wine, see categories Business Regulation and Commerce, topic Licenses, Business and Professional; Taxation, topic Taxes. WITNESSES.See also categories Civil Actions and Procedure, topic Depositions and Discovery; Documents and Records, topics Acknowledgments, Affidavits; Estates and Trusts, topic Wills. Workers, see category Employment, topic Labor Relations. Workmen's Compensation, see category Employment, topic Labor Relations. Wrongful death, see category Estates and Trusts, topic Death.

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OMAN LAW DIGEST REVISER

Curtis, Mallet-Prevost, Colt & Mosle LLP Suite 46-48, Qurum Plaza 108 Al Wallaj Street P.O. Box 210, Jewel Beach Post Code 134, Muscat Sultanate of Oman Telephone: 968-24-564-495 Fax: 968-24-564-497 Email: info@cm-p.com; bpalmer@cm-p.com Reviser Prole
Founded in 1830, Curtis, Mallet-Prevost, Colt & Mosle LLP is an international law rm headquartered in New York, with offices in the United States, Mexico, Europe and the Middle East. Since the early 1900s, the Firm has been highly regarded as a trusted partner to corporate and government entities in complex international transactions and disputes. The Firm is now made up of over 200 lawyers, including experts who have published extensively on such diverse subjects as international money management, transnational contracts, state contracts, sovereign immunity and the act of state doctrine, and the International Court of Justice. CORPORATE TRANSACTIONS Our corporate lawyers very often act as general counsel to various public and private corporations and individual entrepreneurs as well as acting as special counsel to domestic and foreign clients, providing assistance in nancing, the negotiation and drafting of all types of contracts and instruments, counseling on all aspects of corporate law, and establishing the vehicles necessary to enable clients to conduct their domestic and foreign business activities. LITIGATION & ARBITRATION Curtis litigation practice is broad-based, comprising white-collar criminal cases, major civil and commercial litigation in domestic and international jurisdictions, complex securities and commodities litigation, regulatory and criminal enforcement proceedings and litigation against directors and officers. In addition, we have an active arbitration practice with lawyers experienced in international disputes before the International Chamber of Commerce and other bodies. INTERNATIONAL The Firms international orientation permeates all areas of its practice and involves questions of private international law, foreign law and an unusual amount of public and quasi-public international law. Curtis lawyers are trained as internationalists and have a sophisticated understanding of cross-border transactions and disputes. Establishing an office in Muscat in 1997, Curtis is the only U.S. law rm with operations in Oman. Curtis Oman provides a full range of international and domestic legal services and is experienced in representing both public and private clients. The Firm has long been active in transactions such as infrastructure and project nance, privatizations, mergers and acquisitions, joint ventures, debt and equity nancings, tax issues, transportation transactions, antitrust/competition law, environmental regulation, and international litigation and arbitration. We have been lead advisers on some of the largest and most signicant projects in the country.

OMAN LAW DIGEST

(The following is a list of all Categories and Topics, including cross-references, covered in this Digest.) Category/Topic INTRODUCTION CURRENCY . . . . . . . . . . . . . . . . . . GOVERNMENT AND LEGAL SYSTEM . . . . HOLIDAYS . . . . . . . . . . . . . . . . . . LANGUAGE. . . . . . . . . . . . . . . . . . OFFICE HOURS AND TIME ZONE . . . . . . BUSINESS ORGANIZATIONS AGENCY . . . . . . . . . . . . . . . . . . . CORPORATIONS . . . . . . . . . . . . . . . FOREIGN CAPITAL INVESTMENT . . . . . . BUSINESS REGULATION AND COMMERCE COMMERCIAL LAW . . . . . . . . . . . . . COMMERCIAL REGISTER . . . . . . . . . . CONSUMER PROTECTION . . . . . . . . . . CONTRACTS . . . . . . . . . . . . . . . . . INTEREST. . . . . . . . . . . . . . . . . . . INVESTMENT REGULATIONS . . . . . . . . MONEY LAUNDERING . . . . . . . . . . . . MONOPOLIES, RESTRAINT OF TRADE AND TOURISM . . . . . . . . . . . . . . . . . . . TRADE NAMES. . . . . . . . . . . . . . . . CITIZENSHIP ALIENS . . . . . . . . . . . . . . . . . . . . CITIZENSHIP . . . . . . . . . . . . . . . . . CIVIL ACTIONS AND PROCEDURE JUDGMENTS . . . . . . . . . . . . . . . . . COURTS AND LEGISLATURE LEGISLATURE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Page . . . . . 1 1 1 1 1 1 1 2 2 2 2 2 3 3 3 3 3 3 3 3 4 4 Category/Topic DEBTOR AND CREDITOR BANKRUPTCY . . . . . . . . . . DISPUTE RESOLUTION ARBITRATION . . . . . . . . . . DOCUMENTS AND RECORDS ACKNOWLEDGMENTS . . . . . . NOTARIES PUBLIC . . . . . . . . EMPLOYMENT EMPLOYMENT . . . . . . . . . . ENVIRONMENT ENVIRONMENT . . . . . . . . . INSURANCE INSURANCE COMPANIES . . . . MOTOR VEHICLE INSURANCE . SOCIAL INSURANCE . . . . . . . INTELLECTUAL PROPERTY COPYRIGHTS . . . . . . . . . . . TRADE NAMES. . . . . . . . . . TRADEMARKS . . . . . . . . . . LEGAL PROFESSION ATTORNEYS AND COUNSELORS MORTGAGES MORTGAGES . . . . . . . . . . . PROPERTY PROPERTY . . . . . . . . . . . . TAXATION TAXATION . . . . . . . . . . . . TREATIES AND CONVENTIONS TREATIES AND CONVENTIONS . Page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 4 4 4 4 5 5 5 5 5 5 5 5 5 6 6

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OMAN LAW DIGEST

Revised for 2008 edition by CURTIS, MALLET-PREVOST, COLT & MOSLE LLP, of Muscat, Oman. Note: This revision incorporates legislation through Nov. 8, 2007.

INTRODUCTION
CURRENCY: Official currency is Omani Rial which is divided into 1,000 Baizas. Omani courts and tribunals will enforce judgments in foreign currency. GOVERNMENT AND LEGAL SYSTEM: On 23 July 1970, His Majesty Sultan Qaboos bin Said acceded to throne of Sultanate of Oman and launched radical reforms in government administration and judicial system. His Majesty established modern government structure and introduced major development programmes to build infrastructure of country and for building prosperous future for people of Oman. In Nov. 1996, Basic Statute, Omans rst written constitution, was issued by Royal Decree 101/96. It prescribes legal framework for governance and codies legal order of Oman. It provides rules for royal succession, principles guiding state policies, functions of different authorities, individuals rights and structure of Government. Basic Statute characterizes country as independent, Arab, Islamic, fully sovereign state with Muscat as its capital and sets political, economic, social, cultural, and security principles of state policies. Political principles are stated to be: (i) Preserving States independence and sovereignty, and defending it against all forms of aggression; (ii) reinforcing cooperation and ties with all countries on mutual respect, common interest, non-interference in internal affairs and in compliance with generally recognised principles of international law for promotion of world peace and security; (iii) laying foundations for establishment of Shura consultation, based on national heritage and Shariah; and (iv) establishing good administrative system that guarantees justice, peace and equality for citizens, ensures public order and safeguards interests of state. Basic Statute provides for independent judiciary and right to fair trial. It guarantees to individuals right to life and liberty and freedom of speech and expression within limits of law. It recognises principle of due process of law and guarantees right to defence in court of law. Government structure comprises His Majesty the Sultan as head of State, council of ministers, functioning as cabinet consists of ministers appointed by Sultan. Bicameral parliament or Majlis Oman comprises Shura council Majlis Al Shura or Consultative Council and Majlis Al Duwlah or State Council. Members of State Council are appointed by His Majesty. Shura council is representative council and its members are elected by people and it has mandate to review legislation pertaining to economic and social development prior to its becoming law. Basic Statute contemplates establishment of higher council to oversee running of courts and auxiliary bodies. Court system comprises courts of rst instance, courts of appeal, and Supreme Court. Legislation consists of primary legislation and secondary legislation. Primary legislation is issued by and known as Royal Decree (RD) and published in fortnightly Official Gazette. RD may be amended by RD only. Secondary or interstitial legislation is issued by Ministerial Decision (MD), Decisions and implementing regulations by relevant executive body or Ministry which are also published in Official Gazette. Oman has civil law jurisdiction. All laws are required to be in conformity with Basic Statute. Laws become effective from date of publication in Official Gazette. In 1975, Diwan of legislation was formed to review all laws and to draft Royal Decrees, international agreements and government contracts. Ministry of Legal Affairs was established in 1994 which is responsible for preparation of RD and for reviewing all draft laws, regulations and MD before they are promulgated and published in Official Gazette. It issues Official Gazette and gives legal opinion and advice to government on interpretation of RD and laws. HOLIDAYS: Hejira calendar is official calendar of Oman. Based on this, there are ve official holidays: Eid Al-Fitr, Eid Al-Adhha, Milad-Un-Nabi, new Heira year and Al Isra and Al Miraj. In addition, based on Gregorian calendar, official holidays are also declared on 23 JulyRenaissance Day marking His Majestys ascendance to throne and National Day which falls on 18 Nov. LANGUAGE: Official language is Arabic. All documents, correspondence, agreements submitted to government and its instrumentalities must be in Arabic. Omani courts and tribunals will consider and construe only documents submitted in Arabic or in Arabic translation as translated by duly licensed translator. Although unofficial English translations of many Omani regulations are available, authoritative text thereof is Arabic text. Omani court proceedings must be in Arabic. However, parties may agree any other language for arbitration. OFFICE HOURS AND TIME ZONE: Oman is in GMT +04:00 hours. Office hours vary widely by business, but in general are from 8:00 AM to 1:30 PM Sat. through Thurs. and 4 PM to 6:30 PM Sat. through Wed. Official working hours for government offices are from 7:00 AM to 2:00 PM Sat. through Wed. Banks are open to public from 8 AM to 12 PM from Sat. to Thurs.

BUSINESS ORGANIZATIONS
AGENCY: Foreign natural or juridical persons must engage in commercial activities through locally registered commercial agent in Oman. Accordingly, foreign manufacturers or suppliers who do not have legal presence in Oman must appoint local agent to sell, promote or distribute product or commodity or to provide service. Relationship between foreign principal and commercial agent in Oman is governed by Law of Commerce (RD 55/90) and Commercial Agencies Law (RD 26/77 as amd). Law of Commercial Agencies denes commercial agency as agreement whereby foreign producer or supplier who has no legal presence in Oman assigns to one or more Omani natural or corporate persons right to sell, promote or distribute commodity or product or to provide service for prot or commission. Law does not draw distinction between commercial agent, representative, distributor or any other intermediary. Agent may be natural or juridical person. If agent is natural person, he must be Omani national and resident of Oman; if juridical entity, Omani shareholding must be more than 51% and commercial agency must be stated as business object of agent following Omans accession to WTO, companies with up to 70% shareholding are permitted to be commercial agents. Agencies may be non-exclusive and more than one agent may be engaged by foreign principals. Agency agreement must be in writing and registered with Agency Registrar at Ministry of Commerce and Industry (MD 11/85 as amd). Agreements signed abroad must be duly legalised by Omani embassy. If agency agreement is not in Arabic, duly authenticated Arabic translation must be provided for registration of agency. Approximate government fee for agency registration is US$400 which includes cost of registering agency with Ministry of Commerce and Industry and with Oman Chamber of Commerce and Industry. Registration must be renewed every three years. Except in respect of goods for Ministry of Defence, principal cannot sell products directly to customer without involvement of agent. Duly appointed agent is entitled to commission even if principal has resorted to direct selling products or services to customer in contravention of law and agency agreement. Products manufactured abroad may be imported by customers without intermediary or agent for private use which is not intended for commercial purpose. CORPORATIONS: Commercial Companies Law (RD 4/74 as amd) provides for formation, regulation, merger, conversion, liquidation and dissolution of general partnerships, limited partnership, joint ventures, closed joint stock companies, public joint companies, holding companies and limited liability companies. Subject to licensing and other restrictions, foreign natural and juridical persons can invest in joint venture, closed or public joint stock company and Limited Liability Company. Foreign investment in local companies is authorized pursuant to Foreign Capital Investment Law (RD 102/94). Joint venture is unincorporated association in nature of consortium of two or more commercial entities usually to execute project. There is no registration requirement but foreign company participating in joint venture must be licensed entity. In its functioning, joint venture can be considered to be de facto general partnership between participants on such joint venture. Entities in joint venture must have written agreement on sharing of prot and other common issues. Limited Liability Company must have at least two natural or juridical shareholders referred to as partners or members. Share capital must be at least RO 20,000 if shareholders are Omanis and RO 150,000, if there is one or more foreign partner. Capital is divided into shares of equal nominal value that are not available for public subscription. Members liability is restricted to shareholding in capital. It cannot engage in business of banking, insurance, nancial guarantees, or commercial aviation. Shareholders have effective right of preemption and right of rst refusal before shareholder sells its shares to third party. Shares confer equal voting rights. Share certicates are not issued and shareholding is evidenced by incorporation documents including contract of incorporation called constitutive contract. Company must keep membership register giving names of members and other relevant particulars. Any proposed shareholders action which increases nancial liability requires unanimous approval of shareholders. Management of Limited Liability Company is entrusted to one or more managers or board of managers. Manager may perform acts for companys objects unless restricted by constitutive contract or law. Accounts must be maintained and audited in accordance with international accounting standards. Companies with capital of over RO 50,000 or having more than ten shareholders, or so required by contract of incorporation, must have internal auditor. Joint Stock Company is limited liability entity which must have at least three shareholders. It may have authorized capital besides issued share capital. Memorandum and Articles of Association require prior approval of authority. Joint stock companies may be of two typespublic and closed. Public Joint Stock Company is entitled to issue stocks to public. It must have minimum share capital of RO 2,000,000. It is subject to code of corporate governance issued by Capital Market Authority (CMA) which is relevant authority for its corporate matters. Apart from Ministry of Commerce and Industry (MCI), it must register with CMA and listed in Muscat Security Market (MSM) and Muscat Depository and Securities Registration Company SAOC (MDSRC). Share transfers must be effected through MSM.

See note at head of Digest as to 2007 legislation covered. See Topical Index in front part of this volume.

OMAN 1

BUSINESS ORGANIZATIONS
CORPORATIONS . . . continued Closed joint company is not permitted to offer shares to public. It must have minimum share capital of RO 500,000. Registration with MCI which is relevant authority for its corporate matters is mandatory for commencement of business. Share transfer must be effected through MSM. Nominal value of share in public or closed joint stock company should not exceed RO 1 and at least half of nominal value must be paid up on subscription and full value, within three years from date of incorporation. Joint stock companies cannot be established without prior authorization from MCI. Application for authorization must be signed by at least three founder members. Founder members of public joint stock company must subscribe for not less than 30% but not more than 60% of shares and no single shareholder may own more than 20% of shares without prior authorization from CMA. Management of Joint Stock Company must be entrusted to board of directors comprising at least three directors for closed and ve, for public, who must draft bylaws for management, business and personnel affairs within one year of registration of company. Board of directors of company must be elected by shareholders for renewable term of three years according to rules for electing board issued by MCI or CMA as case may be. Board may perform all functions except selling all or substantial parts of companys assets; mortgaging companys assets; guaranteeing third party debts; or making donations which require authorisation from shareholders or Articles of Association. Holding company may be limited liability or joint stock company exercising nancial and administrative control over one or more companies in which it has at least 51% shareholding. Share capital must be at least RO 2 million. Its objectives should be to manage its subsidiaries; invest funds in stocks; provide loans, guarantees etc., to subsidiaries; and acquire patents, trademarks, concessions and other intangible assets. Pursuant to recent amendment to Law of Income Tax on Companies (Royal Decree 47/81 as amd), companies with up to 70% foreign shareholding are charged income tax at rate of 12% similar to wholly Omani-owned companies. Omani law on accountancy and auditing professions provides that accounts of companies must be prepared according to International Accounting Standards (now the International Financial Reporting Standards) (IFRS) are to be used. Incorporation of banks and insurance companies require additional approvals from Central Bank of Oman and CMA respectively. They are required to be incorporated as joint stock companies. FOREIGN CAPITAL INVESTMENT: In order to do business in Oman, it is necessary for foreign natural or juridical person to comply with laws governing foreign business activity, which includes Foreign Capital Investment Law (RD 102/94) (FCIL), Commercial Register Law (RD 3/74 as amd), Commercial Agencies Law (RD 26/77 as amd), Commercial Companies Law (RD 4/74 as amd) and Law of Commerce (RD 55/90). According to FCIL, foreign companies seeking to do business in Oman are required to form locally registered company local equity participation of at least 55%. Foreign capital investment licence is granted by MCI to foreign entities upon satisfying capital and other requirements. Licence permits foreign company to have shareholding in local registered company. Although FCIL restricts foreign ownership in Omani companies to 45%, pursuant to Omans accession to WTO in 2002, foreign shareholding up to 70% in all sectors is permitted without need for approval from cabinet or council of ministers. 100% foreign ownership is permitted for certain type of business in Oman such as brokerage services and for projects which are deemed by Council of Ministers to contribute to development of national economy. Minimum capital requirement for such companies is RO 500,000. Minimum capital requirements for different types of companies with foreign equity participation are (i) Limited liability company, 150,000 although Oman had committed to abolish this requirement as of Jan. 2001; (ii) closed joint stock company, RO 500,000; (iii) public joint stock company, RO 2,000,000. There is no restriction on repatriation of foreign funds. There are no foreign exchange controls. Omani Rial is pegged to US Dollar at xed rate of US$2.59/RO1. Branch Office: Foreign company may establish branch office for purpose of performing government or quasi government (including partly owned government companies) contract. Tenure of branch office is restricted to term of contract and may be extended for additional terms if contract is extended for further period or there is another government or quasi government contract for longer duration. Branch cannot do business other than performance of contract for which it is established. Branches are subject to high rate of taxation starting from 30% on taxable income of over RO 30,000. Representative Office: Foreign company may form representative office for limited purpose of marketing and promotion of products. It is prohibited from directly engaging in sale or doing any other activity deemed to be commercial activity. It is authorized to recruit employees.

MARTINDALE-HUBBELL LAW DIGEST - 2008

Sale of immoveable property, sale of business, agency, real estate lease, and mortgage are required to have formal written contracts and require registration. Sale and purchase contracts of moveable property do not require registration. Non-Omani persons cannot engage in commerce unless appropriately authorized by law. In sale and purchase transactions, parties must agree on goods and price and principle of caveat emptor would apply. Consideration must be in proportion to prevailing standards in trade. All types of sale including sale of business, sale by delivery on board, sale at port, Cost, Insurance and Freight (CIF) and Free on Board (FOB) are covered by this law. Commercial agency is dened as contract whereby principal assigns to another person task of carrying out specic legal act for remuneration unless it is agreed to be gratuitous. If remuneration is not agreed in writing then it must be according to prevailing trade standards. Merchants are required to maintain two types of commercial booksday books in which all day-to-day transactions must be entered and inventory books which must be updated at least once a year. In private sector transactions, negotiable instruments may be prepared and negotiated in English. Bills of exchange must contain (i) Term bill of exchange written in text of instrument; (ii) unconditional order to pay specied sum; (iii) name of drawee; (iv) name of payee; (v) date of maturity; (vi) place of payment; (vii) date and place of making and (viii) signature of drawer. Bills of exchange may be drawn payable at sight or on specied date or specic time from making or from sight. Endorsements must be unconditional and partial endorsements are void. Endorsement to holder shall be deemed to be endorsement in blank. Holder may ll blank with his name or that of another person; further endorse in blank to another person; or deliver it to another person without completing or endorsing it. Acceptance of bill of exchange shall evidence that provision for payment is held by acceptor which cannot be rebutted by drawee or holder. If bill of exchange is not accepted, burden of proof will be upon drawer to prove that drawee held provision for payment on date of maturity. Cheques must contain (i) term cheque; (ii) unconditional order to pay specied sum; (iii) name of drawee; (iv) place of payment; (v) date and place of making; (vi) name of person to whom or to whose order payment is made; and (vii) signature of maker. Cheques must be drawn on bank, and may be expressed to be payable to bearer. Cheque made payable to person is negotiable by endorsement. Issuance of cheques without sufficient funds on account is criminal offence. Cheques drawn in Oman must be presented for payment within six months but, in practice, these limitations are not strictly adhered to. Law also contains provisions on crossed and account payee cheques. Order Promissory notes must contain (i) Terms Order Note written in text of note; (ii) unconditional promise to pay specied sum; (iii) date of maturity; (iv) place of payment; (v) name of payee; (vi) date and place of making; and (vii) signature of maker. Provisions in respect of bill of exchange in relation to endorsement, maturity, payment, recourse by reason of non-payment, prohibition on granting of time for payment, conservatory attachment, protest, calculation of time limits and working days, recourse by drawing, payment by way of intervention and extinctive prescription are expressed to be applicable to order promissory notes as well. Demand order promissory notes must be presented for payment within one year after date of making it. COMMERCIAL REGISTER: Every natural or corporate person conducting business in Oman must register with Commercial Register at MCI. Under Commercial Register Law (RD 3/73 as amd), certicate of registration would include commercial registration number, registrants name, its legal form, principal office address, registered activities, name of manager(s) and directors and date and place of registration. Information registered in Commercial Register is available for public inspection. CONSUMER PROTECTION: Consumer Protection Law (RD 81/02) entitles consumer to obtain correct information about purchased commodity which must contain label listing particulars in relation to price, dates of production and expiry, country of manufacture, conditions and instructions of application, basic components, degree of effectiveness and after sale service. Consumer is entitled to guarantee of quality and agreement depriving consumer of guarantee is void. Price must be reasonable. Except perishable commodity, defective items must be replaced but within ten days of purchase. All guarantees passed on by original manufacturer must be passed on to consumer. Maximum penalty for violation of law is ne of RO 5,000. CONTRACTS: Attainment of majority, soundness of mind and no inrmity in relation to intended commercial transaction are stated to qualify a person for entering into commercial transactions. Persons declared insolvent or convicted of fraud, theft, cheating, breach of trust, forgery, etc. are disqualied from entering into contracts. There is sufficient latitude to agree to terms of contract if purpose of contract is lawful. Contracts are binding on parties and if not in writing, may be proved by any means. If there is no valid contract, provisions of law would apply. If law does not address specic aspect of commercial transaction then custom, Sharia or principles of equity in that order would prevail. Damages.Proven direct damages are awarded for breach of contract. Indirect or consequential damages are not excluded as matter of law but have limited applicability. There must be nexus between loss suffered and damages claimed. Secondly, there must be degree of foreseeability i.e. damage must not be too remote.

BUSINESS REGULATION AND COMMERCE

COMMERCIAL LAW: Law of Commerce (issued by RD 55/90) regulates commercial activities in Oman. Law covers all aspects of business including sale, purchase, agency, lease, insurance, charge and guarantee. Law denes commercial act as act effected by person with entrepreneurial intent even if he is not merchant and gives non-comprehensive list of commercial acts which includes sale and purchase of goods; lease of equipment; contracts of supply; public and private banking; commercial agency; transactions involving negotiable instruments; incorporation of commercial companies and sale and purchase of securities; extraction of natural resources; insurance; carriage of goods by land, sea and air; construction contracts; maritime and aerial navigations.

See note at head of Digest as to 2007 legislation covered. See Topical Index in front part of this volume.

OMAN 2

OMAN LAW DIGEST

CONTRACTS . . . continued Excuse for Non-performance.Force majeure and impossibility of performance are recognised grounds for non-performance. Applicability of Foreign Law.Contracts may be subject to application of foreign law. However, Omani court would generally construe and apply only Omani law. However, foreign law applicability if supported by arbitration clause enhances its enforceability in Omani court as Oman is a signatory to 1958 New York convention on enforcement of arbitral awards and written agreements providing for arbitration for dispute resolution exclude jurisdiction of Omani court. Pursuant to Arbitration Law (RD 47/97), Omani court enforce validly issued arbitral award. Government Contracts.Contracting with government is subject to Tender Law and its Regulations (RD 86/84 as amd) which regulate, inter alia, public bid requirements, direct purchases, bid submission rules, contract award rules. Standard forms of pubic works contracts are used for government and quasi-government contracts. These include Standard Conditions for Construction of Building and Civil Work; Standard Condition for Mechanical and Electrical Works; and Standard Conditions for Civil Consultancy Works. These contracts are modelled on standard FIDIC contracts. Financial signing authorities of ministers and government officials in relation to government contracts are stipulated in RD 48/76 as amended. Public sector companies where their Articles of Association provides so have internal tender committees, or executive committees for awarding contracts up to RO 250,000. Contracting parties require bid, performance and, where applicable, advance payment guarantees issued by approved local banks. Oman is not signatory to Convention on International Sale of Goods. INTEREST: Commercial Banks and other enterprises routinely charge interest. Periodic circulars are issued by Government on commercial interest rates. CBO sets interest rates chargeable by banks. Omani courts have consistently upheld payment of interest in commercial suits. Number of laws and regulations specically refer to interest being chargeable and enforceable including Law of Commerce (RD 55/90), Banking Law (RD 114/00), Civil and Commercial Procedure Law (RD 29/02) and Law of Commercial Companies (RD 4/74). Interest rates and currency hedging arrangements are recognised and commonly used in project nancings in Oman. Forward transactions are permitted under Omani law provided they are not purely for speculative purposes. INVESTMENT REGULATIONS: Capital Market Authority (CMA) was established pursuant to Capital Market Law (Royal Decree 80/98 as amd). It is empowered to regulate all matters relating to public joint stock companies and securities activities in Oman including offering of securities, information requirements in prospectus for offering securities for public subscription, activities of MSM (established by RD 53/88), investment service, broker activities, and investment companies activities. CMA also has jurisdiction over insurance matters. Securities of public and closed joint stock companies are traded through MSM. Muscat Depository and Securities Registration Company SAOC was established by Royal Decree 82/98 as sole service provider for registration of transfer of ownership of securities and safe keeping of ownership documents (depository). CMA has issued various rules in relation to public joint stock companies and securities including Code of Corporate Governance (CMA Circular 11/02), Rules for Election of Board of Directors, Rules on Disclosure and Rules for placement of funds in Non-Omani securities. MONEY LAUNDERING: Money Laundering Law (RD 34/02) requires banks and nancial institutions and other natural and juridical entities involved in nancial dealings to verify their customers identity and address before opening accounts, taking securities for safe custody, granting safe deposit facilities or engaging in any other business dealings. Banks and nancial institutions are required to develop internal systems to combat money laundering through (i) development and enforcement of internal policies, systems and procedures, including appointment of qualied senior officers at senior management level to enforce such policies, systems and procedures; (ii) development of ongoing training programmes for officers to keep them informed of new techniques used in money laundering transactions and improving their abilities to identify such transaction for combating same. Banks and nancial institutions are required to (a) retain records of transactions for minimum period of ten years; (b) adopt precautionary measures to uncover and prevent money laundering transactions, and (c) assist in criminal prosecution for violations. MONOPOLIES, RESTRAINT OF TRADE AND COMPETITION: Law of Commerce (RD 55/90) and Law of Commercial Trademark, Data, Trade Secrets and Protection Against Unfair Competition Law (RD 38/00) prohibits dissemination of misleading information or information inconsistent with facts in relation to origin or nature of goods or any other trade matter, with intention to draw away clientele of competitor. Other sector specic laws have related provisions on restraint of trade and competition. TOURISM: Depletion of energy reserves has accelerated pursuit of alternate sources of revenue and Omans endowment with varied landscapes unmatched in region has pushed tourism to forefront. To promote market and develop tourism in Oman, Ministry of Tourism was carved out of MCI following issuance of Law of Tourism (RD 33/02) and Executive Regulations (MD 91/03). Responsibilities of Ministry include (i) making comprehensive evaluation of Omans tourism potential and developing it as alternate source of revenue to oil and gas; (ii) drafting national ve year plans and programmes for development of tourism; (iii) reviewing new tourism projects, attracting foreign investments and recommending tax and other exemptions for tourism projects; (iv) assistance in identifying and allotment of land for tourism and setting up tourism projects in accordance with Land Law (RD

CIVIL ACTIONS AND PROCEDURE

5/80), Usufruct Law (RD 5/81), Foreign Capital Investment Law (RD 102/94); (v) determining fees and granting licence for tourism related services; and (vi) monitoring and controlling prices for services offered by hotels and tourist establishments. Natural or corporate person engaging in tourism related commercial activity must obtain relevant licence from Ministry. Fine of up to RO 3,000 may be imposed and/or licence may be revoked for violating provisions of law. Licence is required for establishing or utilising tourist resorts, construction of hotel or tourist establishment, operating travel and tourism office, establishing time sharing resorts, bringing foreign performing artists from abroad, etc. Appendices attached to Executive Regulations specify details regarding fee payable for each licence, duration of licence, bank guarantees required for licence, time regulations for foreign performing artists. Law lays down criteria for classication of hotels and tourist establishments and allotting grades which may be altered if found necessary during technical and administrative inspection. Applicants for licence as tourist guides must appear for tests to be conducted in knowledge of history, culture, ancient monuments, heritage, geography, social science, Arabic and at least one foreign language. Based on location of practice, tourist guide may be granted licence as general tourist guide or regional tourist guide. Many projects in integrated tourist areas are underway. This has also led to law on freehold real estate rights to foreigners in these areas (RD 12/06). TRADE NAMES: Law requires every business to have trade name which must be different from other registered names. It must not misrepresent nature of business. According to internal regulations of MCI on name, commercial names must consist of meaningful Arabic words. Foreign names are permitted for companies with foreign shareholders having similar registered names abroad and for companies with recognized international names. Trade names must be registered in Commercial Register. If trade name is used by competing business, interest party may seek ban on such usage and claim compensation. Usage of names of countries and places such as Muscat and Oman, and terms such as Financial, investment has minimum capital requirements. Trade names and commercial and municipality registration numbers must be displayed on front of commercial premises. All stationery and trade documentation must contain trade name and commercial registration number.

CITIZENSHIP
ALIENS: In general, aliens have same civil rights as citizens. Aliens are subject to Omani court jurisdiction as residents of Oman or if cause of action arose in Oman. Non-Omani natural or corporate person cannot engage in commercial activity without obtaining licence. Foreign natural persons must obtain visa to enter and must obtain permit to reside in country. Visas for some nationalities are granted upon arrival. Others must obtain visas in advance. Local sponsorship is required for employment, family-joining, short term visit visas. Local employer must obtain labour clearance from Ministry of Manpower before employing foreign employee. Based on labour clearance, employment visa is granted to employees to enter Oman. Applications for visas for employees spouse and children must be routed through employer for sponsorship. CITIZENSHIP: Omani citizenship may be gained (i) by birth, if both parents are Omanis; (ii) by descent, for child of Omani father, regardless of childs country of birth; and (iii) by naturalization, to women through marriage to Omani, and by special decree for men. Foreigners may be granted citizenship by Sultan for outstanding service to state over number of years. Foreign woman who marries citizen of Oman is granted citizenship by registration after few years of marriage and residency in country. Foreign man who marries citizen of Oman is not eligible for Omani citizenship. Child of Omani mother and unknown or stateless father, and child of unknown parents are granted citizenship. Dual citizenship is not recognized but law does not specically forbid acquisition of second citizenship but exercise of rights and privileges of second citizenship may result in divestment of Omani citizenship. Voluntary renunciation of Omani citizenship is permitted by law.

CIVIL ACTIONS AND PROCEDURE

Civil cases are governed by Civil and Commercial Procedure Law (RD 29/02). Omani citizens and residents are able to le cases in Omani court. Judicial Authority Law (RD 90/99) vests authority to administer courts systems in Ministry of Justice with exception of Administrative and State Security Courts. Jurisdiction for deciding commercial disputes was earlier vested in authority called The Authority for the Settlement of Commercial Disputes (ASCD). RD 13/97 designated the Authority as Commercial Courts. Judicial Authority Law (RD 90/99) which established Supreme Court stipulates hierarchy of courts. Supreme Court has appellate jurisdiction over all other courts. It has authority to review legal principles, review decisions of lower courts, and supervise judges in application and interpretation of law. There are six appellate courts and 45 primary courts. Primary and appellate courts have commercial, civil, criminal, Shariah and labour circuits. Courts of rst instance constitute lowest rung of judicial hierarchy. Pursuant to Conciliation and Settlement Law (RD 98/05), parties to disputes may voluntarily seek mediation by conciliation committees before approaching court for redress. Criminal Cases.RD 92/99 established independent Prosecution Service in accordance with Basic Law. Public prosecutors office operates independently. With exception of appeals to Supreme Court, all appeals in criminal cases must be led within 30 days. Criminal circuit of appellate court also hears cases of felonies. Primary Court hears appeals from rulings made by court of rst instance in cases relating to misdemeanor.

See note at head of Digest as to 2007 legislation covered. See Topical Index in front part of this volume.

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CIVIL ACTIONS AND PROCEDURE

Appeals over appellate or primary courts decisions are heard by ve judge bench of Supreme Court. In case of death or life sentence, nal petition for clemency may be made to His Majesty. Under current system, Public Prosecutions has offices in regional headquarters which brings cases before criminal courts. There are two prisons in Oman, where those convicted of serious crimes are sent. Prison Law (Royal Decree 48/98) requires that education and vocational training are required to be given to prisoners and wages paid to those who are capable of work. Before release, prisoners who have served four years or more of their sentence are given rehabilitation training to reintegrate them into society. Extradition.RD 4/00 stipulates handing over of criminal to country demanding extradition. Extradition of person granted political asylum in Oman is excluded. Omani citizens are not permitted to be extradited. Death Penalty.Law of Criminal Procedures mandates that Courts of Appeals must refer to Grand Mufti for religious opinion before awarding death sentences. Administrative Court is administered by Diwan of Royal Court to review appeals against government and quasi-government administrative decisions. It has authority to nullify administrative decisions and to award compensation. Appointments to administrative court are subject to approval of Administrative Affairs Council, with exception of posts of court president and court deputy president, who are appointed pursuant to Royal Decree. State Security Court exercises jurisdiction over cases involving national security and criminal matters that require expeditious or especially sensitive handling. Security court procedures mirror closely that applicable elsewhere in criminal system. Stare decisis became feature of Omani law after issuance of Judicial Authority Law (RD 90/99). JUDGMENTS: Foreign Judgment. Civil and Commercial Procedure Law (RD 29/2002) requires that no order for enforcement of foreign judgments in Oman must be made only if certain conditions are satised: (i) Foreign court which issued judgment had jurisdiction to issue it in accordance with rules of jurisprudence of that country; (ii) judgment is nal pursuant to law of that country; and (iii) it is not issued pursuant to fraud. Omani court must also ascertain that (i) defendant was notied of case and duly represented; (ii) judgment is not inconsistent with any law in force or judgment or order issued by Omani court or with public policy; and (iii) courts of where judgment/award is issued accept enforcement of Omani judgments pursuant to rule of reciprocity. In practice, due to strictness of conditions, foreign judgments may be of evidentiary value only and matters may have to be litigated de novo in Omani court.

MARTINDALE-HUBBELL LAW DIGEST - 2008

issued in or outside Oman (including those issued pursuant to rules of international bodies such as ICC and UNCITRAL) are nal and enforceable in Oman pursuant to writ issued by Primary Court upon application for enforcement. Omani court may nullify arbitration award if: (i) There is no arbitration agreement or if such agreement is null or rescindable or has lapsed by limitation; (ii) one of parties to agreement is incapacitated or incompetent to enter into agreement; (iii) one of parties was not represented by reason of not being notied of arbitration or of appointment of arbitrator; (iv) arbitrator has not applied law agreed by parties; (v) arbitration is conducted or arbitrators are appointed in manner contrary to Omani law or agreement between parties; (vi) arbitrator decides on issues not included in arbitration agreement or exceeds jurisdiction.

DOCUMENTS AND RECORDS

ACKNOWLEDGMENTS: Documents executed in foreign jurisdiction for official purpose in Oman must be duly notarised by notary public and authenticated by relevant foreign affairs department in that country and by Omani embassy. Non-Arabic document must be translated by officially approved translator in Oman before submission to government authority. NOTARIES PUBLIC: Pursuant to Notary Public Law (RD 40/03), persons holding bachelors degree in Sharia or law from government recognized institution are qualied for appointment as notaries public. Notaries are well versed in Shariah. Notaries are civil servants appointed by and under supervision of Ministry of Justice.

EMPLOYMENT
EMPLOYMENT: Omani labour law comprises Labour Law (RD 35/03) and various regulations issued as MD by Ministry of Manpower (MOM) (together Law). Recent signicant amendments (RD 74/06) include permission for formation of trade unions and regulations for strikes. Both Omani and expatriate employments in private sector are regulated by Law. Law provides for employment of Omanis to maximum possible extent. For employing foreigner, employer must obtain prior labour clearance from MOM which is subject to conditions(i) qualied Omanis are not sufficiently available for relevant post; and (ii) employer has achieved minimum Omanisation percentage specied for sector. Foreign employee must satisfy certain conditions(i) must be professionally competent with requisite qualications for post; (ii) must comply with Foreigners Residence Law (RD 16/95); (iii) must be medically t; (iv) must have contract with employer who has licence to do business; and (v) must have work permit. Prescribed fee (currently, RO 100) for labour clearance is used for funding vocational training programmes for Omani employees. Sector-wise long term Omanisation targets were introduced by series of MDs in 2003. These are regarded as mandatory and exceeding target percentage entitles employers to preferential treatment in expediting process of getting labour permits for other foreign employees and in other dealings with Government authorities. Minimum benets in Law must be accorded to employees. Employer may provide more benets but in case of conict in interpretation of benet, superior benet prevails. Employment contract is required to be in writing and must include names of employer and employee, employees date of birth, qualication, place of residence and nationality, job description, salary, notice period. In addition, employee must undertake in contract (i) to abide by terms and conditions of contract; (ii) to respect Islam, laws of country, customs and traditions; and (iii) to refrain from interfering in any activities prejudicial to security of country. If contract does not provide for duration, it is deemed to be for indenite term. For non-Omani employees, term of work permit (i.e. two years) would be deemed to be contract term. Law permits but does not require probationary period which may not exceed three months. Either party may terminate contract during probation period by serving seven-day notice to other party prior to intended date of termination. Where contract is for indenite term, any party may terminate by serving 30-day notice (if wage is paid on monthly basis) to other party specifying reasons. Notice may be waived if compensation equivalent to employees wage for notice period is paid by party waiving notice. Upon termination, employer must pay end of service benet calculated on basis of half months last earned basic salary for each year of rst three years of service and one months basic salary for each of following years. Employee must not work for more than nine hours per day nor 48 hours per week. Actual working hours will be decreased during Ramadan for Muslim employees to six hours per day or 36 hours per week. Employee is entitled to annual vacation of 15 days upon completion of rst year of service and 30 days for each year thereafter. Law also regulates employment of women and juveniles, employment in mines and quarries, industrial safety, medical facilities, resolution of labour disputes, representative committees, transfer of employees, and penalties for violation of Law.

COURTS AND LEGISLATURE

LEGISLATURE: See category Introduction, topic Government and Legal System.

DEBTOR AND CREDITOR

BANKRUPTCY: Under Law of Commerce (RD 55/90), commercial entity may be declared, by competent court, as bankrupt or insolvent if (i) its nancial state is in disorder; and (ii) it has ceased to discharge its commercial debts. Bankruptcy may be ordered by court, suo motu, or upon application by commercial entity or by undischarged creditor. Court may appoint administrator for debtors assets pending disposal of bankruptcy application. Under Commercial Companies Law (RD 4/74 as amd), company may be liquidated if it has been declared bankrupt or there is loss of all or most of share capital. Court is empowered to appoint liquidator upon application by commercial entity or undischarged creditor. Judgment on declaration of bankruptcy must be made public by publishing summary of judgment in Official Gazette within two weeks from date of judgment and by entering it in Commercial Register at MCI within 30 days following date of judgment. Interested party may appeal against judgment within 15 days from publication. After declaration of bankruptcy, set off of rights and liabilities in respect of individual creditors is not permitted unless there is connection between them. Connection may be established if such entitlements and liabilities are attributable to one cause or in relation to one current account. All expenses of administrator/liquidator, including compensation must be paid from assets of judgment-debtor before any distribution is made to creditors by administrator pursuant to Law on recovery of government debts (RD 32/94) which ranks creditors in order of priority as (i) government; (ii) employees; (iii) secured creditors; (iv) unsecured creditors; and (v) subordinated creditors. As general rule, secured and unsecured private debts are subordinate to debt owed to government even if latter debt arose later and is not secured. Government is generally known to give up its priority ranking in favour of employees. Enforcement is stated in law to be by way of judicial sale or public auction which will transfer title to purchaser.

ENVIRONMENT
ENVIRONMENT: Environment and pollution control are responsibility of Ministry of Environment and Climate Affairs which recently bifurcated from Ministry of Regional Municipalities, Environment and Water Resources pursuant to RD 90/07. UN Environment Programme has cited Oman as country with good record in environmental conservation and pollution control. Oman has whole body of environmental laws, principal among them being Law for Protection of Environment and Combating

DISPUTE RESOLUTION
ARBITRATION: Oman is signatory to New York Convention of 1958 on enforcement of arbitral awards (ratied by RD 36/98). Pursuant to Law of Arbitration (RD 47/97), jurisdiction of Omani court is excluded in matters covered by written agreement for arbitration. Arbitral awards

See note at head of Digest as to 2007 legislation covered. See Topical Index in front part of this volume.

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ENVIRONMENT . . . continued Pollution (RD 114/01). Law imposes strict penalties for release of environmental pollutants and discharge of effluents in land and marine territory of Oman. Environment regime regulates, among other things, circulation and use of chemicals (RD 46/95); marine pollution (RD 34/1974); air pollution from stationary sources (MD 5/1986); management of solid non-hazardous waste (MD 17/1993); management of hazardous waste (MD 18/1993); noise pollution in the work place (MD 80/1994); occupational health and industrial safety precaution (MD 19/1982); noise pollution in public environment (MD 79/1994); disposal of commercial waste materials (MD 8/1984); disposal of liquid effluents into the marine environment (MD 7/1984); waste water re-use and discharge (MD 145/93). Petroleum Law (RD 42/74) stipulates environmental standards for items covered by it and Civil Defence Law (RD 76/91) contains provisions relating to re safety and environment. Petroleum Law stipulates that prior approval must be obtained to explore, exploit, extract, store or distribute oil and gas resources and to construct or install, wells, extracting facilities, plants, separators, reneries, processing plants, pipelines, storage facilities, facilities for water supplies including boring for water, offshore platforms or other installations, sea and submarine loading facilities including facilities to or from mainland, pumps and pumping stations, lighting and other facilities or works. Exemptions from this Law could only be effected by Royal Decree. Concessions are granted to companies by Royal Decrees for oil and gas exploration. All industrial projects must obtain preliminary environmental licence before commencing activity. Environmental impact study must be conducted on site and all measures to minimise pollution must be undertaken. Final environmental licence is granted after commencement of project upon being satised that project is compliant with all environmental regulations. Oman has ratied many international treaties on environment including Basel Convention on Transport of Waste and its cross border disposal, UN Convention of Law of Sea, UN Framework Agreement on Climatic Change, Agreement on Biological Diversication, Convention on Marine Pollution, and UN Agreement on Prevention of Desertication in Countries Facing Severe Arid Conditions.

PROPERTY
ployers cannot contract out of this liability. Contributions are made by employer, employee and government to cover death, disability, old age, occupational hazards (injuries and illnesses caused by work).

INTELLECTUAL PROPERTY
COPYRIGHTS: New copyright law issued by RD 37/2000 is improvement in legal regime in many respects, and brings substantive law closer to TRIPS compliance. Main features are (i) Computer program is protected in same category as writings (and thus complies with TRIPS requirement that computer programs must be protected as literary works); (ii) audio works are protected and legal person responsible for collection of works is deemed to be holder of economic rights; (iii) works published in Oman or in any foreign country is protected; (iv) while audiovisual works are protected as works, law lists motion pictures as being protected for 50 years from date of rst publication; (v) authors of works (including audio works) have exclusive right to regulate fees for their works; (vi) precautionary measures include injunction, as well as seizure of infringing copies and materials used in infringement or closure of premises used for violation; (vii) penalties of up to four years imprisonment and/or ne of up to RO 4,000 are leviable. TRADE NAMES: See category Business Regulation and Commerce. TRADEMARKS: Business seeking to protect trademarks must register with MCI under Trademarks Law (RD 38/02Law on Trademarks, Data, Trade Secrets and Protection against Illegal Competition). Logos, names, designs and other marks which are distinctive or used to distinguish products and services may be registered. Upon registration, owner enjoys full protection and gets exclusive right to use trademark. Protection for unregistered trademark is limited although Law of Commerce (RD 55/90) prohibits deception or fraud in selling products and misleading persons as to origin of products.

INSURANCE
INSURANCE COMPANIES: Insurance in Oman is regulated by Insurance Companies Law (RD 12/79 as amd) and Executive Regulations (MD 5/80) (together, Law). Jurisdiction of insurance was transferred from MCI to CMA (RD 90/04). Since taking over functions of insurance, CMA has issued (1) Code of Corporate Governance for Insurance Companies and (2) Code of Practice for Insurance Business. For conducting insurance business in Oman, insurance company must satisfy certain conditions: (i) It should be commercially registered in Oman; (ii) minimum capital should not be less than that prescribed for insurance companies; (iii) it should be joint stock company; (iv) it should be licensed by CMA to carry on all or some classes of insurance business specied by Law; (v) it should deposit requisite guarantees and maintain required margin of solvency. Licensed companies, both local and foreign, must comply with reporting requirements and must establish and maintain reserves and deposits as required by Law. For foreign insurance companies operating through agents, branch offices or other local service units, Law stipulates (i) all policies covering risks situated in Oman and/or originating in Oman and/or connected with property in Oman or long term policies insuring Omani residents against risks must be issued in Oman; (ii) record of all policies issued with respect to Oman must be maintained in local office; (iii) accounts of local office should be audited annually by independent auditor; (iv) parent company should have been established in accordance with laws of country of origin; (v) local office is subject to tax laws of Oman; (vi) RO 150,000 must be deposited with CMA for doing business in any class of insurance and not less than RO 300,000 for more than one class; (vii) amount not exceeding 25% of each insurance policy issued in Oman must be reinsured with national insurance company; and (viii) provisions of Law in respect of margin of solvency, principal manager, actuary and accounts are applicable. Except life insurance, law prohibits insurance contracts with foreign companies which are not commercially registered in Oman. This prohibition is applicable to government, public authorities, public sector companies and natural and juridical entities registered with commercial register for doing business in Oman. Insurance companies may reinsure part of risk with offshore insurance companies and are required to maintain transparency in reinsurance placements. Customers may be involved in negotiations with brokers and underwriters. Insurance companies underwriting business must retain at least small portion of total risk on its net account. Following CBO Circular BM 908 issued by Central Bank of Oman (CBO) dated 21 Jan. 2001, licensed banks are authorized to collaborate with licensed insurance companies, broker and agents, to sell insurance products subject to conditions: (i) Banks must be diligent in selecting insurance companies for association; (ii) formal agreements must be concluded; (iii) banks must assume no liability for acts of insurance companies; (iv) all terms of agreement should be fair and transparent and diligence should be exercised in respect of related party transaction; and (v) core business of banking should not be affected by insurance business. MOTOR VEHICLE INSURANCE: It is compulsory for all vehicles in Oman to have third party insurance which must cover death, bodily injury and material damage to third parties. SOCIAL INSURANCE: Pursuant to Social Insurance Law (RD 72/91 as amd), subscription to social security system is mandatory for all employers employing Omani employees, who must subscribe on behalf of them and pay subscription premium of 10.5% of basic salaries of Omani employees towards social insurance and employees have to contribute 6.5% of basic salary. Social insurance is administered by Public Authority for Social Insurance. Em-

LEGAL PROFESSION
ATTORNEYS AND COUNSELORS: According to advocacy law (RD 108/96 as amd), advocacy is free profession and must ensure justice and conrm rule of law by safeguarding rights of litigants, and lawyers must practice profession independently guided by conscience and provisions of law. Lawyers must register in lawyers register at Ministry of Justice and must obtain relevant licence. Legal practice includes: (i) Appearing with or for persons concerned before judicial bodies, arbitration panels, public prosecution, administrative committees with judicial jurisdiction and other official investigative bodies, and defending them in their actions led by or against them; (ii) providing legal opinion and advice to those who request them; (iii) drafting contracts, and taking legal actions in respect thereof. Lawyers may practice individually or in association with other lawyers. Omani lawyers may form among themselves or with non-Omani lawyers rm having juristic autonomous personality. Name of such company may be derived from name of one of its partners. However, if company is established with non-Omani lawyers, name of company must include name of Omani partner besides names of other partners as may be agreed upon. Person holding office of minister or public post or doing business are not permitted to practice.

MORTGAGES
MORTGAGES: Under Omani law, mortgages, liens, pledges are valid and enforceable only if they are registered with appropriate Ministry. Although government debts and employees dues take priority over all other credits, registered mortgagees as secured creditors rank in priority after them. Commercial Mortgage.Law of Commerce (RD 55/90) and Regulations for registration of commercial mortgages (MD 5/80 issued by MCI) regulate commercial mortgages. Commercial mortgage is creation of charge over tangible and intangible xed and/or oating commercial assets, such as, all moveable properties, raw materials, machinery, equipment, receivables, trademarks and other intellectual property rights and insurance policies. More than one charge may be created over commercial assets with consent of previous priority charge holder. Commercial mortgages must be registered with MCI. Legal mortgage is charge created over real estate property and is regulated by Land Law (RD 5/80), Usufruct Law (RD 5/81), Real Estate Registration Law (Royal Decree 2/98), Regulations for registration of legal mortgages (MD 5/80 issued by Ministry of Housing Electricity and Water). Registration with Ministry is evidenced by recording charge as notation on Mulkhiya or title deed of real estate property. Charge may also be created over usufruct rights, i.e., rights to utilize and develop land and lease. Ship Mortgage is also permitted under Omani law. Maritime Law (Royal Decree 35/81) provides for creation, registration and enforcement of mortgage. Ship mortgage must be registered with Ministry of Transport and Communication.

PROPERTY
PROPERTY: Ownership of real property is evidenced by Mulkhiya or title deeds. Real estate records of ownership, transfer, usufruct rights, legal mortgage are kept in real estate register at Ministry of Housing (MOH).

See note at head of Digest as to 2007 legislation covered. See Topical Index in front part of this volume.

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PROPERTY
PROPERTY . . . continued Land registration is maintained by MOH by virtue of Land Law (RD 5/80), MD 5/91 (issued by MOH) and Land Register Law (RD 2/98). Legal provisions and supporting legislation set up Real Estate Register which is designed to act as record of land interests. Independent page in Land Register should be assigned for each separate real estate unit which should include salient particulars of property (MD 29/99). Real Estate Register is only available for inspection by parties with interest in land. Under MD 5/91, MOH has authority to levy fees for registration of interests in land. Omani nationals are entitled to freehold and leasehold real estate rights. Wholly Omani-owned companies and public joint stock companies with 51% Omani shareholding may own real estate. Pursuant to MD 43/98 issued by MOH, corporate ownership of real estate is restricted to holding it for administrative office, staff accommodation, warehouses, showrooms and similar special purpose premises in relation to achieving companys objectives and should not be for investment purpose, unless it is land development company with specic land development object. Companies acquiring land for administrative and other purposes are prohibited from disposing of real estate within two years of acquisition. Pursuant to Law Regulating the Ownership of Real Estate by GCC Nationals (Royal Decree 21/2004), right to own land in Oman has been extended to GCC nationals and wholly GCC owned companies. Previous law issued by Royal Decree 20 of 2000 restricted GCC entitys right to own land to not more than 3,000 square metres. This law entitles GCC natural persons and wholly GCC owned juridical entities to own land or constructed property for purposes of residence or investment in Oman in accordance with Omani law. This law seeks to give similar land ownership rights to GCC nationals as Omani nationals. However, GCC national purchasing vacant plot of land is legally obliged to develop within four years from registering it. If land is not developed within stipulated time, government may dispose of property but with due compensation. Government may acquire land from owners but for public use and pursuant to Royal Decree. Owner of land must be duly compensated for expropriation. (RD 64/78). Usufruct Law (RD 5/81 as amd) provides for usufruct rights that may be granted by Government to third party to utilise and develop real estate. Usufruct is real right to exploit and benet from land granted pursuant to written agreement. Usufruct of real estate may be held for initial term of 50 years and may be renewed for additional terms. Beneciary of usufruct is entitled to use land as its own for term. Real estate reverts to owner upon termination or on expiry of usufruct agreement. Usufruct rights over land are granted by government (MOHEW) to public utility and infrastructure projects that are considered as contributing to development of national economy. It is also possible to sub-usufruct usufruct rights. Owners may lease real estate which must be registered with local municipality. (RD 6/89). Lease of over seven years must be registered with MOH also. This interest is strictly contractual and amounts to tenancy agreement which is to be registered with relevant municipality. Lease does not provide any actual real rights in real estate but it is right granted by contract for payment of rental to occupy land and buildings built upon land. Law for ownership of real estate by foreigners in integrated tourist complexes was issued by RD 12/06. This law allows non-GCC foreign nationals and companies to own registered freehold title to Omani land provided that land is situated in area designated as integrated tourist development area. Specic rights that are granted to development company over area of project land are recorded in development agreement. Development agreement sets out rights and obligations of developer and obligations of government in relation to supporting project. Rights granted to property developers in these areas are heavily controlled by government. Developer has to satisfy government that its project is benecial to country and will deliver good quality and successful project. Issues relating to transfer of title, succession and applicable laws, permanent residence in Oman, etc. are addressed in recently issued Ministerial Decision 191/07 issuing Executive Regulations to the Law.

MARTINDALE-HUBBELL LAW DIGEST - 2008

Taxable Income 0 5,000 5,001 18,000 18,001 35,000 35,001 55,000 55,001 75,000 75,001 100,000 100,001 and above Tax Rate Nil 5% 10% 15% 20% 25% 30%

For branches of foreign companies, allowable deductions include corporate headquarters expenses that are attributable to branch. Tax Exemptions.Companies may apply for tax exemption under Tax Law or FCIL. Generally, exemptions are obtainable for initial period of ve years extendable for further ve years. Exemptions are granted if (a) income is realised from carrying out exportation of locally manufactured or processed products; and (b) main activity is activity specied for which exemption in Tax Law or FCIL such as manufacturing, agriculture, shery, tourism, public utility or infrastructure project. It is not permissible for company to benet from more than one exemption where there might be several applicable exemptions. Loss incurred during exempted period may be carried forward until it is set off against taxable income. Withholding Tax is payable by foreign companies which do not have permanent establishment in Oman (and are not, therefore, subject to income tax law) but which derive income in Oman from (a) royalties (as one-off or series of payments); (b) management fees; (c) lease of machinery or equipment; (d) payment for transfer of technical expertise; and payments for research and development (RD 89/96). Uniform rate of 10% is charged on gross amounts paid to offshore company that does not have permanent establishment in Oman. Local business entity making payment is responsible for deducting withholding tax and paying it to Tax Department. This must be done within 14 days of end of month in which tax is deducted or payment is due or is made to foreign entity. Customs Duty.Pursuant to Unied Economic Agreement by Gulf Cooperation Council States and Doha Declaration issued by GCC Supreme Council for establishment of Customs Union of AGCC States, among GCC States provides for (a) unied customs tariff for non-GCC goods; (b) unied customs union; and (c) similar customs regulations and procedures. Customs duty exemptions may be granted on application under FCIL for import of plant and machinery for public utility or infrastructure projects. Customs duty of 5% is chargeable on most products except tobacco, alcohol, etc. Double Taxation Treaty: Oman has double taxation treaties with many countries including Canada, China, Egypt, France, India, Italy, Lebanon, Mauritius, Pakistan, Singapore, South Africa, Thailand, Tunisia, Turkey, United Kingdom and Yemen.

TREATIES AND CONVENTIONS

TREATIES AND CONVENTIONS: Oman acceded to World Trade Organisation in 2000 and is in process of discharging its liberalisation commitments. Oman is signatory to double taxation treaties with number of countries. It has entered into investment protection agreements with several countries. It is signatory to International Centre for Settlement of Investment Disputes 1965; 1958 New York Convention on Recognition and Enforcement of Foreign Arbitral Awards; Convention on Elimination of All Forms of Discrimination Against Women 1979; Convention on Eradication of Racial Discrimination; UN Agreement on Registration of Ships; Paris Convention for Protection of Industrial Property; Berne Convention for Protection of Literary and Artistic Works 1971 and 1979; International Convention for the Prevention of Pollution from Ships, 1973, as modied by Protocol of 1978; World Intellectual Property Organisation Conventions. United States of America and Oman entered into Free Trade Agreement (FTA) on 19 Jan. 2006 as part of USs strategy to create Middle East Free Trade Area (MEFTA) by 2013. It is comprehensive pact designed to eliminate tariffs and barriers and expand trade between both countries. Oman is fth Middle Eastern country to have negotiated FTA with United States. In addition to eliminating its tariffs on U.S. products, Oman will provide substantial market access across its entire services regime, provide secure, predictable legal framework for U.S. investors operating in Oman, provide for effective enforcement of labour and environmental laws, and protect intellectual property. Twoway goods trade between United States and Oman was $748 million in 2004. U.S. goods exports to Oman in 2004 totaled $330 million. Omans accession to World Trade Organization in 2000 and 2004 U.S. - Oman bilateral Trade and Investment Framework Agreement (TIFA) paved way for robust economic dialogue on promoting closer economic ties, freer trade, greater openness, stronger investment climate, and economic reforms. FTAs were also signed by US with Jordan, Morocco and Bahrain in Middle East.

TAXATION
TAXATION: Personal income is not subject to tax in Oman. Tax is payable by companies and establishments if they have permanent establishment in Oman. Tax is charged on income, from all sources, which is realised or has arisen in Oman. All allowable deductions, such as business costs or depreciation are dened in Law of Income Tax on Commercial Companies (RD 47/81 as amd) (Tax Law). Permitted depreciation rates are set out in Tax Law. In practice, tax is charged on what is substantially prot calculation. Tax regime is administered by Secretariat General of Taxation under Ministry of Finance. Tax Rate depends upon legal status of entity. All companies registered in Oman, wholly Omani-owned or with up to 70% foreign participation and branches of wholly GCC-owned companies are subject to uniform rate of 12% on taxable income over RO 30,000. Other entities, including branches of foreign companies, are taxed as follows:

See note at head of Digest as to 2007 legislation covered. See Topical Index in front part of this volume.

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