Abstract:

The research objective is o discuss the factors affecting the relationship between the legal system and investment by Oman's economic structure, tax issues and FDI. The researcher adopted the descriptive analytical approach, as the results revealed that: Tax exemption controls for foreign investment projects issued under Ministerial Resolution 45/2005 and its amendments issued by the former Ministry of National Economy, the Ministry of Trade, Industry and Investment Promotion should be abolished now, because they have become ineffective because they have become ineffective in connection with laws that have become null and wrong Such as the Corporate Act 4/1974 and the Foreign Capital Investment Act 102/1994 , their amendments became useless because of a number of changes in investment-related legislation, thus agreed upon by a number of previous studies.

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