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<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>0% (residence state only)</td><td>If beneficial owner, a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment, and the holding is effectively connected with such permanent establishment, Article 7 applies.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>If beneficial owner, a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment, and the debt-claim is effectively connected with such permanent establishment, Article 7 applies.</td></tr></tbody></table>

Agreement between the Government of the STATE OF KUWAIT and the Government of the STATE OF QATAR for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital

The Government of the State of Kuwait and the Government of the State of Qatar, desiring to further develop economic relations and to enhance cooperation in tax matters, and intending to conclude an Agreement for the elimination of double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States),

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