https://www.google.com/url?rct=j&sa=t&url=http://timesofoman.com/article/91862/Business/Small-units-in-Oman-will-be-in-a-disadvantageous-position-in-value-added-tax-regime&ct=ga&cd=CAIyGmJjNGEwZWQ4N2QyMGU3Nzg6Y29tOmVuOlVT&usg=AFQjCNFSH2V4mJUVVZXSDXtQ0Iod5OjPvg
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