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June 26, 2026

This Protocol, signed on October 11, 2016, amends the original 2009 DTAA between Kuwait and Brunei Darussalam. Its most significant amendment replaces Article 26, establishing updated standards for exchanging foreseeably relevant information to prevent fiscal evasion, complete with detailed provisions on secrecy and limitations. The instrument also updates the definitions for 'Kuwaiti tax' (amending Article 2 of the Agreement) and residency criteria for Kuwait (amending Article 4), and makes several other minor textual corrections. This Protocol is explicitly designated as an integral part of the main Agreement.

Protocol Amending the Agreement between the Government of BRUNEI DARUSSALAM 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

The Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam and the Government of the State of Kuwait.

Desiring to amend the Agreement between the Government of Brunei Darussalam 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, signed at Kuwait on 13 of April 2009 (hereinafter referred to as "the Agreement").

Have agreed as follows:

Contents

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Article 9

Article 10

Article 11

Article 12

Article 1

The existing sub-paragraph (b) of paragraph 3 in Article 2 of the Agreement is deleted and replaced by the following:

in the case of Kuwait:
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 the Supporting of National Employees.
(hereinafter referred to as "Kuwaiti tax").

Article 2

The existing sub-paragraph (c) (1) of paragraph 1 in Article 3 of the Agreement is amended by adding "and" after the (;)

Article 3

The existing sub-paragraph (a) of paragraph 1 in Article 4 of the Agreement is deleted and replaced by the following:

in the case of Kuwait, an individual who is present in Kuwait for a period or periods totaling in the aggregate at least 183 days within any 12 months period and a company or an entity which is incorporated in Kuwait;

Article 4

The existing paragraph 4 of Article 5 of the Agreement is amended:

by deleting the word "paragraph 6" and replacing with the word "paragraph 5"; and
in sub-paragraph (a), by deleting the word "paragraph 4" and replacing with the word "paragraph 3".

Article 5

The existing paragraph 3 of Article 9 of the Agreement is amended:

by adding "the" after "in"; and
by deleting the word "willful" and replacing with the word "wilful".

Article 6

The existing paragraph 3 of Article 10 of the Agreement is amended by deleting "The provisions of paragraphs 1 and 2 shall" and replacing with "The provisions of paragraph 1 shall".