Article 1
Amendment to the Preamble

The preamble of the Convention shall be deleted and replaced by the following:

"The Government of the Grand Duchy of Luxembourg and the Government of the State of Kuwait

Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,

Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income and on capital 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 Convention for the indirect benefit of residents of third States), have agreed as follows:"

Article 2
Amendment to Taxes Covered

Paragraph 3 of Article 2 (Taxes Covered) of the Convention shall be deleted and replaced by the following:

"3. The existing taxes to which this Convention shall apply are in particular:

1. in the case of the Grand Duchy of Luxembourg:

   1. the income tax on individuals (l'impôt sur le revenu des personnes physiques);

   2. the corporation tax (l'impôt sur le revenu des collectivités);

   3. the capital tax (l'impôt sur la fortune); and

   4. the communal trade tax (l'impôt commercial communal);

   (hereinafter referred to as "Luxembourg tax");

2. in the case of Kuwait:

   the income taxes included by:

   1. Decree No. 3 of 1955 as amended by Law No 2 of 2008;

   2. Law No. 23 of 1961 of the Neutral Zone;

   3. Law No. 19 of 2000 of Supporting of National Employees;

   (hereinafter referred to as "Kuwaiti tax")."

Article 3
Amendment to Mutual Agreement Procedure

Paragraph 1 of Article 25 (Mutual Agreement Procedure) of the Convention shall be deleted and replaced by the following:

"1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of either Contracting State. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention."

Article 4
Amendment to Exchange of Information

Article 26 (Exchange Of Information) of the Convention shall be deleted and replaced by the following:

"Article 26

Exchange Of Information

1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States or their local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2.

2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorises such use.

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:

1. to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

2. to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

3. to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).

4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.

5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person."

Article 5
Amendment to Entitlement to Benefits

Article 29 shall be deleted and be replaced by the following:

"Article 29

Entitlement To Benefits

Notwithstanding the other provisions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income or capital if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Convention."

Article 6
Entry into Force

1. This Protocol shall be subjected to ratification in accordance with the applicable procedures in Luxembourg and Kuwait. The Contracting States shall notify each other in writing, through diplomatic channels, when their respective applicable procedures have been satisfied.

2. The Protocol shall enter into force on the date of the latter of the notifications referred to in paragraph 1. The provisions of this Protocol shall have effect with regard to tax years beginning on or after 1 January of the calendar year next following the year of the entry into force of this Protocol.

IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Protocol.

DONE at Luxembourg, this 12 Shaban 1442 H corresponding to the 25^th day of March 2021, in two originals, in the French, Arabic and English languages, all texts being equally authentic. In case of any divergence of interpretation of this Protocol, the English text shall prevail.