The Double Taxation Relief (Taxes on Income) (Kuwait) Order 1999

1. Introductory Text

2. 1. This Order may be cited as the Double Taxation Relief...

3. 2. It is hereby declared– (a) that the arrangements specified in...

4. Signature

5. 1. SCHEDULE

      1. PART I AGREEMENT BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

         1. ARTICLE 1 Personal scope

         2. ARTICLE 2 Taxes covered

            1. 1. This Agreement shall apply to taxes on income and on...

            2. 2. There shall be regarded as taxes on income and on...

            3. 3. The existing taxes to which this Agreement shall apply are...

            4. 4. This Agreement shall also apply to any identical or substantially...

         3. ARTICLE 3 General definitions

            1. 1. For the purposes of this Agreement, unless the context otherwise...

            2. 2. As regards the application of this Agreement at any time...

         4. ARTICLE 4 Resident

            1. 1. For the purposes of this Agreement, the term “resident of...

            2. 2. A resident of a Contracting State shall also include the...

            3. 3. Where by reason of the provisions of paragraph (1) of...

            4. 4. Where by reason of the provisions of paragraph (1) of...

         5. ARTICLE 5 Permanent establishment

            1. 1. For the purposes of this Agreement, the term “permanent establishment”...

            2. 2. The term “permanent establishment” includes especially: (a) a place of...

            3. 3. A building site or construction or installation project constitutes a...

            4. 4. The term “permanent establishment” likewise encompasses the furnishing of services,...

            5. 5. Notwithstanding the preceding provisions of this Article, the term “permanent...

            6. 6. Notwithstanding the provisions of paragraphs (1) and (2) of this...

            7. 7. An enterprise shall not be deemed to have a permanent...

            8. 8. The fact that a company which is a resident of...

         6. ARTICLE 6 Income from immovable property

            1. 1. Income derived by a resident of a Contracting State from...

            2. 2. The term “immovable property” shall have the meaning which it...

            3. 3. The provisions of paragraph (1) of this Article shall apply...

            4. 4. The provisions of paragraphs (1) and (3) of this Article...

         7. ARTICLE 7 Business profits

            1. 1. The profits of an enterprise of a Contracting State shall...

            2. 2. Subject to the provisions of paragraph (3) of this Article,...

            3. 3. In determining the profits of a permanent establishment, there shall...

            4. 4. No profits shall be attributed to a permanent establishment by...

            5. 5. Insofar as it has been customary in a Contracting State...

            6. 6. For the purposes of the preceding paragraphs, the profits to...

            7. 7. Where profits include items of income or capital gains which...

         8. ARTICLE 8 Shipping and air transport

            1. 1. Profits of an enterprise of a Contracting State from the...

            2. 2. For the purposes of this Article, profits from the operation...

            3. 3. The provisions of paragraphs (1) and (2) of this Article...

         9. ARTICLE 9 Associated enterprises

            1. 1. Where: (a) an enterprise of a Contracting State participates directly...

            2. 2. Where a Contracting State includes in the profits of an...

         10. ARTICLE 10 Dividends

             1. 1. Dividends paid by a company which is a resident of...

             2. 2. However, such dividends may also be taxed in the Contracting...

             3. 3. The term “dividends” as used in this Article means income...

             4. 4. The provisions of paragraphs (1) and (2) of this Article...

             5. 5. Where a company which is a resident of a Contracting...

             6. 6. The provisions of this Article shall not apply if it...

         11. ARTICLE 11 Interest

             1. 1. Interest arising in a Contracting State and paid to a...

             2. 2. The term “interest” as used in this Article means income...

             3. 3. The provisions of paragraph (1) of this Article shall not...

             4. 4. Where, by reason of a special relationship between the payer...

             5. 5. The provisions of this Article shall not apply if it...

         12. ARTICLE 12 Royalties

             1. 1. Royalties arising in a Contracting State, and paid to a...

             2. 2. However, such royalties may also be taxed in the Contracting...

             3. 3. The term “royalties” as used in this Article means payments...

             4. 4. The provisions of paragraphs (1) and (2) of this Article...

             5. 5. Where, by reason of a special relationship between the payer...

             6. 6. Royalties shall be deemed to arise in a Contracting State...

             7. 7. The provisions of this Article shall not apply if it...

         13. ARTICLE 13 Capital gains

             1. 1. Gains derived by a resident of a Contracting State from...

             2. 2. Gains from the alienation of movable property forming part of...

             3. 3. Gains derived by an enterprise of a Contracting State from...

             4. 4. Gains from the alienation of any property other than that...

             5. 5. The provisions of paragraph (4) of this Article shall not...

         14. ARTICLE 14 Independent personal services

             1. 1. Income derived by a resident of a Contracting State in...

             2. 2. The term “professional services” includes especially independent scientific, literary, artistic,...

         15. ARTICLE 15 Dependent personal services

             1. 1. Subject to the provisions of Articles 16, 18, 19, 20...

             2. 2. Notwithstanding the provisions of paragraph (1) of this Article, remuneration...

             3. 3. Notwithstanding the preceding provisions of this Article, remuneration derived in...

             4. 4. An individual who is both a national of a Contracting...

         16. ARTICLE 16 Directors' fees

         17. ARTICLE 17 Artistes and sportsmen

             1. 1. Notwithstanding the provisions of Articles 14 and 15 of this...

             2. 2. Where income in respect of personal activities exercised by an...

             3. 3. The provisions of paragraphs (1) and (2) of this Article...

         18. ARTICLE 18 Pensions and Annuities

             1. 1. Subject to the provisions of paragraph (2) of Article 19...

             2. 2. The term “annuity” means a stated sum payable to an...

         19. ARTICLE 19 Government service

             1. 1. (a) Salaries, wages and other similar remuneration, other than a...

             2. 2. (a) Any pension paid by, or out of funds created...

             3. 3. The provisions of Articles 15, 16, 17 and 18 of...

         20. ARTICLE 20 Students

             1. 1. Payments which a student or business trainee who is or...

             2. 2. Remuneration which a student or business trainee who is or...

             3. 3. In no event shall any person have the benefit of...

         21. ARTICLE 21 Teachers and Researchers

             1. 1. An individual who visits one of the Contracting States for...

             2. 2. The provisions of this Article shall apply to income from...

         22. ARTICLE 22 Other income

             1. 1. Items of income beneficially owned by a resident of a...

             2. 2. The provisions of paragraph (1) of this Article shall not...

             3. 3. Where, by reason of a special relationship between the person...

             4. 4. The provisions of this Article shall not apply if it...

         23. ARTICLE 23 Capital

             1. 1. Capital represented by immovable property referred to in Article 6...

             2. 2. Capital represented by movable property forming part of the business...

             3. 3. Capital represented by ships and aircraft operated in international traffic,...

             4. 4. All other elements of capital of a resident of a...

         24. ARTICLE 24 Elimination of double taxation

             1. 1. Subject to the provisions of the law of the United...

             2. 2. In the case of Kuwait: Where a resident of Kuwait...

             3. 3. For the purposes of paragraphs (1) and (2) of this...

         25. ARTICLE 25 Partnerships

         26. ARTICLE 26 Non-discrimination

             1. 1. Nationals of a Contracting State shall not be subjected in...

             2. 2. The taxation on a permanent establishment which an enterprise of...

             3. 3. Except where the provisions of paragraph (1) of Article 9,...

             4. 4. Enterprises of a Contracting State, the capital of which is...

             5. 5. Nothing contained in this Article shall be construed as obliging...

             6. 6. The provisions of this Article shall apply to the taxes...

         27. ARTICLE 27 Mutual agreement procedure

             1. 1. Where a resident of a Contracting State considers that the...

             2. 2. The competent authority shall endeavour, if the objection appears to...

             3. 3. The competent authorities of the Contracting States shall endeavour to...

             4. 4. The competent authorities of the Contracting States may communicate with...

         28. ARTICLE 28 Exchange of information

             1. 1. The competent authorities of the Contracting States shall exchange such...

             2. 2. In no case shall the provisions of paragraph (1) of...

         29. ARTICLE 29 Members of diplomatic or permanent missions and consular posts

             1. 1. Nothing in this Agreement shall affect the fiscal privileges of...

             2. 2. Notwithstanding the provisions of paragraph (1) of Article 4 of...

         30. ARTICLE 30 Entry into force

             1. 1. Each of the Contracting States shall notify to the other...

             2. 2. The Agreement between the Government of the United Kingdom of...

         31. ARTICLE 31 Termination

   2. 1. PART II PROTOCOL AS TO THE INTERPRETATION AND APPLICATION IN THE CONTRACTING STATES OF THE AGREEMENT BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL SIGNED AT LONDON ON THE 23RD DAY OF FEBRUARY 1999

6. Explanatory Note