OmniScope360 · Akram El-Karrar

Research and working papers

Working papers by Akram H. El-Karrar, CPA, on startup finance, SME funding and cash-flow planning in Oman, the GCC and Australia. Each paper cites its public sources.

WP 2026-01 · 24 October 2026

Startup Financing Routes in Oman: Mapping Funding Sources to the Financial Evidence Each Requires

Founders in Oman can raise capital from government-backed and sovereign vehicles, regional venture and corporate investors, Sharia-compliant financiers, banks and programmes linked to the SME Development Authority (Riyada). Public discussion tends to list…

Abstract · PDF

WP 2026-02 · 24 October 2026

The Riyada Entrepreneurship Card and SME Access to Public Procurement in Oman: Working-Capital Implications

Oman's Entrepreneurship Card, issued by the SME Development Authority (Riyada), gives card-holding firms access to reserved public procurement, financing routes and support programmes. The number of card holders reached 32,103 at the end of June 2026, and…

Abstract · PDF

WP 2026-03 · 24 October 2026

Planning the Cash Timing of Australia's Refundable R&D Tax Offset for Early-Stage Companies

Australia's Research and Development Tax Incentive offers a refundable tax offset to eligible companies with aggregated turnover under AUD 20 million, equal to the company tax rate plus an 18.5 percentage point premium. For loss-making start-ups the refund is…

Abstract · PDF