Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
CONVENTION between JAPAN and 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 Japan and the Government of the State of Kuwait,
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - International Traffic
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Income from Employment
Article 15 - Directors' Fees
Article 16 - Artistes and Sportsmen
Article 17 - Pensions
Article 18 - Government Service
Article 19 - Students
Article 20 - Sleeping Partnership
Article 21 - Other Income
Article 22 - Elimination of Double Taxation
Article 23 - Non-Discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Miscellaneous Rules
Article 27 - Members of Diplomatic Missions and Consular Posts
Article 28 - Headings
Article 29 - Entry into Force
Article 30 - Termination
Protocol