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The UAE-Kuwait tax treaty establishes a framework to eliminate double taxation on income and capital and prevent fiscal evasion. It applies to income and corporate taxes in both jurisdictions (Article 2). Key articles define permanent establishment (Article 5) and the taxation of business profits (Article 7). Under the agreement, dividends (Article 10) and interest (Article 11) are taxable only in the recipient's state of residence. However, royalties (Article 12) and income from technical services (Article 12a) may be taxed at source at a rate not exceeding 10%. The credit method is provided under Article 24.

Agreement between the Government of the State of Kuwait and the Government of the United Arab Emirates to avoid Double Taxation with respect to Taxes on Income and Capital and to prevent Tax Evasion and Avoidance.

StatusIn Force

Signed on11 February 2024

Entered into forceVerified data not available

Amended on-

Terminated on-

The Government of the State of Kuwait and the Government of the United Arab Emirates, desiring to further develop economic relations and to enhance cooperation in tax matters.

To avoid double taxation with respect to the taxes covered under this Agreement without creating opportunities for tax zero or tax reduction through tax evasion or tax avoidance (including by making arrangements to take advantage of the Agreement for the purpose of obtaining exemptions provided by this Agreement for the indirect benefit of residents of third country).

They agreed to the following:

Contents

Article 1 - Persons covered by the agreement

Article 2 - Taxes covered by the agreement

Article 3 - General Definitions

Article 4 - The resident

Article 5 - Permanent Establishment

Article 6 - Income from immovable property

Article 7 - Business Profits

Article 8 - Sea, Air and Land Transportation

Article 9 - Joint Projects

Article 10 - Dividends

Article 11 - Benefit

Article 12 - Royalties

Article 12 (a) - Technical Services

Article 13 - Capital Profits

Article 14 - Income from a job

Article 15 - Board Members' Fees

Article 16 - Artists and Athletes

Article 17 - Pensions

Article 18 - Government Services

Article 19 - Teachers and Researchers

Article 20 - Students and Trainees

Article 21 - Government Investments

Article 22 - Other Income

Article 23 - Capital

Article 24 - Elimination of Double Taxation

Article 25 - Non-Discrimination

Article 26 - Mutual Agreement Procedures

Article 27 - Exchange of Information

Article 28 - Miscellaneous Provisions

Article 29 - Entitlement to Benefits

Article 30 - Members of Diplomatic Missions and Consular Bodies

Article 31 - Enforcement

Article 32 - Term and Termination

Article 1
Persons covered by the agreement

This is an unofficial / best effort translation

Article 1Persons covered by the agreement

Article 1
Persons covered by the agreement