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June 26, 2026

Agreement between the Government of the Republic of INDIA and the Government of the State of KUWAIT for the Avoidance of Double Taxation of Income Derived from International Air Transport

The Government of India and the Government of Kuwait desiring to conclude an Agreement for the avoidance of double taxation of income derived from international air transport.

Have agreed as follows:

Contents

Article 1 - Taxes Covered

Article 2 - Definitions

Article 3 - Taxation of Profits

Article 4 - Governing Laws

Article 5 - Entry into Force

Article 6 - Termination

Article 1
Taxes Covered

  1. The existing taxes to which this Agreement shall apply are:

    1. In the case of Kuwait:

      1. the income-tax imposed under the Income-Tax Decree No. 3 of 1955;

      2. the additional income-tax imposed under the Law No. 34 of 1970 (hereinafter referred to is ' Kuwait tax ').

    2. In the case of India:

      1. the income-tax including any surcharge thereon imposed under the Income-tax Act, 1961 (43 of 1961):

      2. the surtax imposed under the companies (Profits) Surtax Act, 1964, (7 of 1964) (hereinafter referred to as ' Indian tax ').

  2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in paragraph 1 of this Article.

Article 2
Definitions