English abstract
The aim of this study is to assess the legal system of the Free Zones in the Sultanate of Oman, particularly the legal system of the Special Economic Zone at AL-Dqum. It is within the scope of this study to highlight the meaning of free zones, their types, their characteristics, their goals and the economic and social significance of the host country. In addition, this study aims to determine the obstacles and problems that host country is facing while establishing its free zones and differentiate them from other similar systems. Also, the study will shed light on the role of licenses and tax exemptions, incentives and legal guarantees for investing companies within the Economic Zone to promote and attract investments. Finally, clarifying the mechanisms for settling the investment disputes in the special Economic Zone at Duqm will be dealt with. At the end, this study has been concluded by stating a number of concluding remarks and by proposing a number of recommendations
