moves to become the first Gulf state to impose personal income tax.

Explanation

– Oman moved to become the first Gulf Cooperation Council (GCC) state to impose a personal income tax.
– Gulf states have traditionally avoided personal income taxes, relying instead on oil revenues and other indirect taxation.
– Oman’s move reflected efforts to diversify government revenue amid declining reliance on oil income.
– Other GCC countries have watched Oman’s tax reform closely as a potential model for future fiscal diversification.