The State of KUWAIT
The State of KUWAIT
For jurisdictions providing a provisional list:
This document contains a provisional list of expected reservations and notifications to be made by the State of Kuwait pursuant to Articles 28(7) and 29(4) of the Convention.
Contents
Article 2 - Interpretation of Terms
Article 3 - Transparent Entities
Article 4 - Dual Resident Entities
Article 6 - Purpose of a Covered Tax Agreement
Article 7 - Prevention of Treaty Abuse
Article 8 - Dividend Transfer Transactions
Article 10 - Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions
Article 11 - Application of Tax Agreements to Restrict a Party's Right to Tax its Own Residents
Article 2
Interpretation of Terms
Notification - Agreements Covered by the Convention
Pursuant to Article 2(1)(a)(ii) of the Convention, the state of Kuwait wishes the following agreements to be covered by the Convention:
No | Title | Other Contracting Jurisdiction | Original/ Amending Instrument | Date of Signature | Date of Entry into Force |
---|---|---|---|---|---|
1 | Agreement Between the Government of the State of Kuwait and the Government of the Republic of Armenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Armenia | Original | 03/11/2009 | 12/04/2013 |
2 | Agreement Between the Government of the State of Kuwait and the Government of the Kingdom of Belgium for the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital and for the Fostering of Economic Relations | Belgium | Original | 10/3/1990 | 29/10/2000 |
3 | Agreement Between Bosnia and Herzegovina and the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital | Bosnia and Herzegovina | Original | 28/10/2008 | N/A |
4 | Agreement Between the Government of the State of Kuwait and the Government of the Republic of Bulgaria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Bulgaria | Original | 29/10/2002 | 23/2/2004 |
5 | Agreement between the Government of Canada and the Government of the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital | Canada | Original | 28/01/2002 | 26/08/2003 |
6 | Agreement Between the Government of the State of Kuwait and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital | China | Original | 25/12/1989 | 20/7/1990 |
7 | Agreement Between the Government of the State of Kuwait and the Government of the Republic of Croatia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Croatia | Original | 29/8/2001 | 9/1/2003 |
8 | Convention Between the Government of the State of Kuwait and the Government of the Republic of Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Cyprus | Original | 5/10/2010 | 25/10/2013 |
9 | Agreement Between the Government of the State of Kuwait and the Government of the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Czech Republic | Original | 5/6/2001 | 3/3/2004 |
10 | Agreement Between the Government of the State of Kuwait and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Denmark | Original | 22/6/2010 | 2/10/2013 |
11 | ةيروهمج ةموكحو تيوكلا ةلود ةموكح نيب ةيقافتا عنمو يبيرضلا جاودزالا بنجتل ةيبرعلا رصم لخدلا ىلع بئارضلا نم برهتلا | Egypt | Original | 16/12/2014 | 23/11/2016 |
12 | Convention entre le Gouvernement de la République Française et le Gouvernement de l´État de Koweit en vue d´éviter les doubles impositions en matière d´impôts sur le revenu, sur la fortune et sur les successions (Ensemble un protocole) | France | Original | 07/02/1982 | 01/09/1983 |
Amending Instrument (a) | 27/09/1989 | 01/07/1991 | |||
Amending Instrument (b) | 27/01/1994 | 01/03/1995 | |||
13 | Agreement Between the Government of the State of Kuwait and the Government of the Hellenic Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Greece | Original | 2/3/2003 | 20/4/2005 |
14 | Agreement Between the Government of the State of Kuwait and the Government of the Hong Kong Special Administrative Region of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Hong Kong | Original | 13/5/2010 | 24/7/2013 |
15 | Agreement Between the Government of the State of Kuwait and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | India | Original | 15/6/2006 | 17/10/2007 |
Amending Instrument (a) | 15/1/2017 | N/A | |||
16 | Agreement Between the Government of the State of Kuwait and the Government of the Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Ireland | Original | 23/11/2010 | 12/8/2013 |
17 | Convention Between the Government of the State of Kuwait and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Japan | Original | 17/2/2010 | 14/6/2013 |
18 | Agreement Between the Government of the State of Kuwait and the Government of the Republic of Kenya for the Avoidance of Double Taxation of Fiscal Evasion with respect to Taxes on Income and Capital | Kenya | Original | 12/11/2013 | N/A |
19 | Convention Between the Republic of Korea and the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital | Korea (South) | Original | 05/12/1998 | 13/06/2000 |
Amending Instrument (a) | 02/10/2007 | 27/12/2010 | |||
20 | Agreement Between the Government of the State of Kuwait and the Government of the Republic of Lithuania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Lithuania | Original | 18/04/2013 | N/A |
21 | Agreement Between the Government of the State of Kuwait and the Government of Malaysia for the Prevention of Fiscal Evasion with respect to Taxes on Income and for the Fostering of Economic Relations | Malaysia | Original | 5/2/2003 | 29/5/2007 |
Amending Instrument (a) | 5/1/2010 | N/A | |||
22 | Agreement Between the Government of the State of Kuwait and the Government of Malta for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Malta | Original | 24/7/2002 | 18/3/2004 |
23 | Agreement Between the Government of the Republic of Mauritius and the Government of the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains | Mauritius | Original | 24/03/1997 | 01/09/1998 |
24 | Convention Between the Government of the State of Kuwait and the Government of the United of Mexican State for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Mexico | Original | 27/10/2009 | 18/6/2013 |
25 | ةكلمملا ةموكحو تيوكلا ةلود ةموكح نيب ةيقافتا اميف برهتلا عنمو يبيرضلا جاودزالا بنجتل ةيبرغملا لخدلا ىلع بئارضلاب قلعتي | Morocco | Original | 15/06/2002 | 15/07/2006 |
26 | Agreement Between the Government of the State of Kuwait and the Government of the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Netherlands | Original | 29/5/2001 | 23/4/2002 |
27 | Agreement Between the Government of the State of Kuwait and the Government of the Islamic Republic of Pakistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Pakistan | Original | 30/6/1998 | 1/1/1999 |
28 | Convention Between the State of Kuwait And the Portuguese Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Portugal | Original | 23/2/2010 | 4/12/2013 |
29 | Agreement Between the State of Kuwait and Romania for the Avoidance of Double Taxation with respect to Taxes on Income and Capital | Romania | Original | 26/7/1992 | 1/1/1995 |
30 | Agreement Between the Government of the State of Kuwait and the Russian Federation for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Russia | Original | 9/2/1999 | 2/1/2003 |
31 | Agreement Between the Government of the State of Kuwait and the Government Senegal for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Senegal | Original | 9/4/2007 | N/A |
32 | Agreement Between the Government of the State of Kuwait and the Government of the Federal Republic of Yugoslavia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Serbia | Original | 2/4/2002 | 1/1/2004 |
33 | Agreement Between the Government of the Republic of Seychelles and the Government of the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Seychelles | Original | 05/02/2008 | N/A |
34 | Agreement Between the Republic of Singapore and the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Singapore | Original | 21/02/2002 | 02/07/2003 |
35 | Agreement Between the Government of the State of Kuwait and the Government of the Slovak Republic for the Prevention of Fiscal Evasion with respect to Taxes on Income | Slovak Republic | Original | 5/2/2002 | 23/2/2004 |
36 | Convention Between the Government of the State of Kuwait and the Government of the Republic of Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Slovenia | Original | 11/1/2010 | 17/5/2013 |
37 | Agreement Between the Government of the State of Kuwait and the Government of the Republic of South Africa for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | South Africa | Original | 17/2/2004 | 25/4/2006 |
38 | Convention Between the Government of the State of Kuwait and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Spain | Original | 26/5/2008 | 18/7/2013 |
39 | Agreement Between the State of Kuwait and the Democratic Socialist Republic of Sri Lanka for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Sri Lanka | Original | 05/02/2002 | 23/02/2004 |
40 | Agreement Between the Swiss Confederation and the State of Kuwait for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital | Switzerland | Original | 16/02/1999 | 31/05/2000 |
41 | Agreement Between the Kingdom of Thailand and the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Thailand | Original | 29/07/2003 | 25/04/2006 |
42 | ةيسنوتلا ةيروهمجلاو تيوكلا ةلود نيب ةيقافتا اميف برهتلا عنمو يبيرضلا جاودزالا بنجتل لخدلا ىلع بئارضلاب قلعتي | Tunisia | Original | 18/04/2000 | 20/03/2002 |
43 | Agreement Between the State of Kuwait and the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | Turkey | Original | 6/10/1997 | 13/12/1999 |
44 | Agreement Between the United Kingdom of Great Britain and Northern Ireland and the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital | United Kingdom | Original | 23/02/1999 | 01/07/2000 |
45 | Agreement between the Government of the Socialist Republic of Vietnam and the Government of the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | Vietnam | Original | 10/03/2009 | 11/02/2011 |
Article 3
Transparent Entities
Reservation
Pursuant to Article 3(5)(a) of the Convention, the State of Kuwait reserves the right for the entirety of Article 3 not to apply to its Covered Tax Agreements.
Article 4
Dual Resident Entities
Reservation
Pursuant to Article 4(3)(a) of the Convention, the state of Kuwait reserves the right for the entirety of Article 4 not to apply to its Covered Tax Agreements.
Article 6
Purpose of a Covered Tax Agreement
Notification of Choice of Optional Provisions
Pursuant to Article 6(6) of the Convention, the State of Kuwait hereby chooses to apply Article 6(3).
Notification of Existing Preamble Language in Listed Agreements
Pursuant to Article 6(5) of the Convention, the State of Kuwait considers that the following agreements are not within the scope of a reservation under Article 6(4) and contains preamble language described in Article 6(2). The text of the relevant preamble paragraph is identified below.
Listed Agreement Number | Other Contracting Jurisdiction | Preamble Text |
---|---|---|
1 | Armenia | desiring to conclude an Agreement for the avoidance of double taxation of fiscal evasion with respect to taxes on income and on capital, |
2 | Belgium | Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital and for the fostering of economic relations. |
3 | Bosnia and Herzegovina | Desiring to promote their mutual relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; |
4 | Bulgaria | Desiring to promote their mutual economic relations through the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. |
5 | Canada | desiring to promote their mutual economic relations by removing fiscal obstacles, through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; |
6 | China (People's Republic of) | Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital. |
7 | Croatia | Desiring to promote their mutual economic relations by removing fiscal obstacles through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. |
8 | Cyprus | Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. |
9 | Czech Republic | Desiring to promote their mutual economic relations through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. |
10 | Denmark | Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. |
11 | Egypt | ةيقافتا ماربا لالخ نم ةلدابتملا ةيداصتقالا امهتاقالع زيزعت يف امهنم ةبغر .لخدلا ىلع ةضورفملا بئارضلا نم برهتلا عنمو يبيرضلا جاودزالا بنجتل |
13 | Greece | Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. |
14 | Hong Kong (China) | Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
15 | India | Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic cooperation between the two countries. |
16 | Ireland | Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
17 | Japan | Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
18 | Kenya | desiring to promote their mutual economic relations through the conclusion between them of an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; |
20 | Lithuania | Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, |
21 | Malaysia | Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and for the fostering of economic relations. |
22 | Malta | Desiring to promote their mutual economic relations by removing fiscal obstacles through the conclusion of a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
23 | Mauritius | desiring to promote their mutual economic relations by removing fiscal obstacles through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, |
24 | Mexico | Desiring to promote their mutual economic relations through the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
25 | Morocco | بنجتل ةيقافتا ماربا لالخ نم ةيداصتقالا امهتقالع زيزعتو ةيمنت يف امهنم ةبغر ؛لخدلا ىلع بئارضلاب قلعتي اميف برهتلا عنمو يبيرضلا جاودزالا |
26 | Netherlands | Desiring to promote their mutual economic relations through the conclusion between the Kingdom of the Netherlands and the State of Kuwait of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
27 | Pakistan | Desiring to promote their mutual economic relations by removing fiscal obstacles through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
28 | Portugal | Desiring to promote their mutual economic relations through the conclusion between both Contracting States of a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
30 | Russia | Desiring to promote their mutual economic relations through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. |
31 | Senegal | Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
32 | Serbia | Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. |
33 | Seychelles | Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; |
34 | Singapore | desiring to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, |
35 | Slovak Republic | Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income |
36 | Slovenia | Desiring to promote their mutual economic relations through the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. |
37 | South Africa | Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
38 | Spain | Desiring to promote their mutual economic relations through the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; |
39 | Sri Lanka | desiring to promote their mutual economic relations through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; |
40 | Switzerland | Desiring to conclude an agreement to avoid double taxation with respect to taxes on income and on capital, |
41 | Thailand | desiring to promote their mutual economic relations by removing fiscal obstacles through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income; |
42 | Tunisia | بنجتل ةيقافتا ماربإ لالخ نم ةلدابتملا ةيداصتقالا امهتقالع زيزعت يف امهنم ةبغر ؛لخدلا ىلع بئارضلاب قلعتي اميف برهتلا عنمو يبيرضلا جاودزالا |
43 | Turkey | Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capital, |
44 | United Kingdom | Desiring to promote their mutual economic relations by removing fiscal obstacles through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; |
45 | Vietnam | Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. |
Notification of Listed Agreements Not Containing Existing Preamble Language
Pursuant to Article 6(6) of the Convention, the State of Kuwait considers that the following agreements do not contain preamble language referring to a desire to develop an economic relationship or to enhance co-operation in tax matters.
Listed Agreement Number | Other Contracting Jurisdiction |
---|---|
1 | Armenia |
3 | Bosnia Herzegovina |
5 | Canada |
6 | China (People's Republic of) |
8 | Cyprus |
12 | France |
14 | Hong Kong (China) |
17 | Japan |
18 | Kenya |
19 | Korea (South) |
20 | Lithuania |
23 | Mauritius |
25 | Morocco |
29 | Romania |
33 | Seychelles |
34 | Singapore |
35 | Slovak Republic |
39 | Sri Lanka |
40 | Switzerland |
41 | Thailand |
42 | Tunisia |
43 | Turkey |
44 | United Kingdom |
45 | Vietnam |
Article 7
Prevention of Treaty Abuse
Statement of Acceptance of the PPT as an Interim Measure
Pursuant to Article 7(17)(a) of the Convention, the State of Kuwait hereby expresses a statement that while the State of Kuwait accepts the application of Article 7(1) alone as an interim measure, it intends where possible to adopt a limitation on benefits provision, in addition to or in replacement of Article 7(1), through bilateral negotiation.
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 7(17)(a) of the Convention, the State of Kuwait considers that the following agreements are not subject to a reservation described in Article 7(15)(b) and contain a provision described in Article 7(2). The article and paragraph number of each such provision is identified below.
Listed Agreement Number | Other Contracting Jurisdiction | Provision |
---|---|---|
4 | Bulgaria | Article 12(7) |
9 | Czech Republic | Article 27(4) |
15 | India | Article 27 |
19 | Korea (South) | Article 28A |
44 | United Kingdom | Articles 10(6),11(5),12(7),22(4), P.(4) |
Article 8
Dividend Transfer Transactions
Reservation
Pursuant to Article 8(3)(a) of the Convention, the State of Kuwait reserves the right for the entirety of Article 8 not to apply to its Covered Tax Agreements.
Article 9
Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property
Reservation
Pursuant to Article 9(6)(a) of the Convention, the State of Kuwait reserves the right for Article 9(1) not to apply to its Covered Tax Agreements.
Article 10
Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions
Reservation
Pursuant to Article 10(5)(a) of the Convention, the State of Kuwait reserves the right for the entirety of Article 10 not to apply to its Covered Tax Agreements.
Article 11
Application of Tax Agreements to Restrict a Party's Right to Tax its Own Residents
Reservation
Pursuant to Article 11(3)(a) of the Convention, the State of Kuwait reserves the right for the entirety of Article 11 not to apply to its Covered Tax Agreements.
Article 12
Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies
Reservation
Pursuant to Article 12(4) of the Convention, the State of Kuwait reserves the right for the entirety of Article 12 not to apply to its Covered Tax Agreements.
Article 13
Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
Notification of Choice of Optional Provisions
Pursuant to Article 13(7) of the Convention, the State of Kuwait hereby chooses to apply Option A under Article 13(1).
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 13(7) of the Convention, the State of Kuwait considers that the following agreements contain a provision described in Article 13(5)(a). The article and paragraph number of each such provision is identified below.
Listed Agreement Number | Other Contracting Jurisdiction | Provision |
---|---|---|
1 | Armenia | Article 5(4) |
2 | Belgium | Article 5 (4) |
3 | Bosnia and Herzegovina | Article 5(6) |
4 | Bulgaria | Article 5 (4) |
5 | Canada | Article 5(6) |
6 | China (People's Republic of) | Article 5 (4) |
7 | Croatia | Article 5 (7) |
8 | Cyprus | Article 5 (6) |
9 | Czech Republic | Article 5 (6) |
10 | Denmark | Article 5 (6) |
11 | Egypt | Article 5 (6) |
12 | France | Article 5A(4) |
13 | Greece | Article 5 (6) |
14 | Hong Kong (China) | Article 5 (4) |
15 | India | Article 5 (5) |
16 | Ireland | Article 5 (6) |
17 | Japan | Article 5 (4) |
18 | Kenya | Article 5(6) |
19 | Korea | Article 5(5) |
20 | Lithuania | Article 5(4) |
21 | Malaysia | Article 5 (3) |
22 | Malta | Article 5 (6) |
23 | Mauritius | Article 5(6) |
24 | Mexico | Article 5 (7) |
25 | Morocco | Article 5(4) |
26 | Netherlands | Article 5 (6) |
27 | Pakistan | Article 5 (6) |
28 | Portugal | Article 5 (6) |
29 | Romania | Article 5 (4) |
30 | Russia | Article 5 (6) |
31 | Senegal | Article 5 (7) |
32 | Serbia | Article 5 (5) |
33 | Seychelles | Article 5(5) |
34 | Singapore | Article 5(6) |
35 | Slovak Republic | Article 5 (4) |
36 | Slovenia | Article 5 (5) |
37 | South Africa | Article 5 (6) |
38 | Sri Lanka | Article 5 (6) |
39 | Spain | Article 5(6) |
40 | Switzerland | Article 5(4) |
41 | Thailand | Article 5(4) |
42 | Tunisia | Article 5(4) |
43 | Turkey | Article 5 (3) |
44 | United Kingdom | Article 5(5) |
45 | Vietnam | Article 5(6) |
Article 16
Mutual Agreement Procedure
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 16(6)(a) of the Convention, the State of Kuwait considers that the following agreements contain a provision described in Article 16(4)(a)(i). The article and paragraph number of each such provision is identified below.
Listed Agreement Number | Other Contracting Jurisdiction | Provision |
---|---|---|
1 | Armenia | Article 25(1), first sentence |
2 | Belgium | Article 25(1), first sentence |
3 | Bosnia and Herzegovina | Article 26(1), first sentence |
4 | Bulgaria | Article 26(1), first sentence |
5 | Canada | Article 25(1), first sentence |
6 | China (People's Republic of) | Article 26(1), first sentence |
7 | Croatia | Article 25(1), first sentence |
8 | Cyprus | Article 24(1), first sentence |
9 | Czech Republic | Article 25(1), first sentence |
10 | Denmark | Article 25(1), first sentence |
11 | Egypt | Article 25(1), first sentence |
12 | France | Article 20(1), first sentence |
13 | Greece | Article 26(1), first sentence |
14 | Hong Kong (China) | Article 23(1), first sentence |
15 | India | Article 25(1), first sentence |
16 | Ireland | Article 24(1), first sentence |
17 | Japan | Article 24(1), first sentence |
18 | Kenya | Article 25(1), first sentence |
19 | Korea (South) | Article 26(1), first sentence |
20 | Lithuania | Article 25(1), first sentence |
21 | Malaysia | Article 25(1), first sentence |
22 | Malta | Article 25(1), first sentence |
23 | Mauritius | Article 26(1), first sentence |
24 | Mexico | Article 25(1), first sentence |
25 | Morocco | Article 25(1), first sentence |
26 | Netherlands | Article 26(1), first sentence |
27 | Pakistan | Article 25(1), first sentence |
28 | Portugal | Article 25(1), first sentence |
29 | Romania | Article 26(1), first sentence |
30 | Russia | Article 26(1), first sentence |
31 | Senegal | Article 25(1), first sentence |
32 | Serbia | Article 25(1), first sentence |
33 | Seychelles | Article 25(1), first sentence |
34 | Singapore | Article 25(1), first sentence |
35 | Slovak Republic | Article 24(1), first sentence |
36 | Slovenia | Article 25(1), first sentence |
37 | South Africa | Article 25(1), first sentence |
38 | Spain | Article 25(1), first sentence |
39 | Sri Lanka | Article 25(1), first sentence |
40 | Switzerland | Article 25(1), first sentence |
41 | Thailand | Article 25(1), first sentence |
42 | Tunisia | Article 25(1), first sentence |
43 | Turkey | Article 27(1), first sentence |
44 | United Kingdom | Article 27(1) |
45 | Vietnam | Article 25(1), first sentence |
Pursuant to Article 16(6)(b)(i) of the Convention, the State of Kuwait considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below.
Listed Agreement Number | Other Contracting Jurisdiction | Provision |
---|---|---|
5 | Canada | Article 25(1), second sentence |
12 | France | Article 20(1), second sentence |
Pursuant to Article 16(6)(b)(ii) of the Convention, the State of Kuwait considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below.
Listed Agreement Number | Other Contracting Jurisdiction | Provision |
---|---|---|
1 | Armenia | Article 25(1), second sentence |
2 | Belgium | Article 25(1), second sentence |
3 | Bosnia and Herzegovina | Article 26(1), second sentence |
4 | Bulgaria | Article 26(1), second sentence |
6 | China (People's Republic of) | Article 26(1), second sentence |
7 | Croatia | Article 25(1), second sentence |
8 | Cyprus | Article 24(1), second sentence |
9 | Czech Republic | Article 25(1), second sentence |
10 | Denmark | Article 25(1), second sentence |
11 | Egypt | Article 25(1), second sentence |
13 | Greece | Article 26(1), second sentence |
14 | Hong Kong (China) | Article 23(1), second sentence |
15 | India | Article 25(1), second sentence |
16 | Ireland | Article 24(1), second sentence |
17 | Japan | Article 24(1), second sentence |
18 | Kenya | Article 25(1), second sentence |
19 | Korea (South) | Article 26(1), second sentence |
20 | Lithuania | Article 25(1), second sentence |
21 | Malaysia | Article 25(1), second sentence |
22 | Malta | Article 25(1), second sentence |
23 | Mauritius | Article 26(1), second sentence |
24 | Mexico | Article 25(1), second sentence |
25 | Morocco | Article 25(1), second sentence |
26 | Netherlands | Article 26(1), second sentence |
27 | Pakistan | Article 25(1), second sentence |
28 | Portugal | Article 25(1), second sentence |
29 | Romania | Article 26(1), second sentence |
30 | Russia | Article 26(1), second sentence |
31 | Senegal | Article 25(1), second sentence |
32 | Serbia | Article 25(1), second sentence |
33 | Seychelles | Article 25(1), second sentence |
34 | Singapore | Article 25(1), second sentence |
35 | Slovak Republic | Article 24(1), second sentence |
36 | Slovenia | Article 25(1), second sentence |
37 | South Africa | Article 25(1), second sentence |
38 | Spain | Article 25(1), second sentence |
39 | Sri Lanka | Article 25(1), second sentence |
40 | Switzerland | Article 25(1), second sentence |
41 | Thailand | Article 25(1), second sentence |
42 | Tunisia | Article 25(1), second sentence |
45 | Vietnam | Article 25(1), second sentence |
Pursuant to Article 16(6)(c)(ii) of the Convention, the State of Kuwait considers that the following agreements do not contain a provision described in Article 16(4)(b)(ii).
Listed Agreement Number | Other Contracting Jurisdiction |
---|---|
2 | Belgium |
24 | Mexico |
40 | Switzerland |
43 | Turkey |
45 | United Kingdom |
Pursuant to Article 16(6)(d)(ii) of the Convention, the State of Kuwait considers that the following agreements do not contain a provision described in Article 16(4)(c)(ii).
Listed Agreement Number | Other Contracting Jurisdiction |
---|---|
2 | Belgium |
28 | Portugal |
33 | Seychelles |
44 | United Kingdom |
Article 17
Corresponding Adjustments
Notification of Existing Provisions in Listed Agreements
Pursuant to Article 17(4) of the Convention, the State of Kuwait considers that the following agreements contain a provision described in Article 17(2). The article and paragraph number of each such provision is identified below.
Listed Agreement Number | Other Contracting Jurisdiction | Provision |
---|---|---|
1 | Armenia | Article 9(2) |
2 | Belgium | Article 9(2) |
3 | Bosnia and Herzegovina | Article 9(2) |
4 | Bulgaria | Article 9(2) |
5 | Canada | Article 9(2) |
6 | China | Article 9(2) |
7 | Croatia | Article 9(2) |
8 | Cyprus | Article 9(2) |
9 | Czech Republic | Article 9(2) |
10 | Denmark | Article 9(2) |
11 | Egypt | Article 9(2) |
13 | Greece | Article 9(2) |
14 | Hong Kong | Article 9(2) |
15 | India | Article 9(2) |
16 | Ireland | Article 9(2) |
17 | Japan | Article 9(2) |
18 | Kenya | Article 9(2) |
19 | Lithuania | Article 9(2) |
22 | Malta | Article 9(2) |
23 | Mauritius | Article 9(2) |
24 | Mexico | Article 9(2) |
25 | Morocco | Article 9(2) |
26 | Netherlands | Article 9(2) |
27 | Pakistan | Article 9(2) |
28 | Portugal | Article 9(2) |
29 | Romania | Article 9(2) |
30 | Russia | Article 9(2) |
31 | Senegal | Article 9(2) |
32 | Serbia | Article 9(2) |
33 | Seychelles | Article 9(2) |
34 | Singapore | Article 9(2) |
35 | Slovak Republic | Article 9(2) |
36 | Slovenia | Article 9(2) |
37 | South Africa | Article 9(2) |
38 | Spain | Article 9(2) |
39 | Sri Lanka | Article 9(2) |
41 | Thailand | Article 9(2) |
42 | Tunisia | Article 9(2) |
43 | Turkey | Article 9(2) |
44 | United Kingdom | Article 9(2) |
45 | Vietnam | Article 9(2) |
About This Tax Treaty
This Double Taxation Avoidance Agreement between UAE and The State of KUWAIT provides:
- Elimination of double taxation on income and capital
- Prevention of tax evasion and avoidance
- Clear residence rules for tax purposes
- Reduced withholding taxes on cross-border payments