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The Double Taxation Relief (Taxes on Income) (Kuwait) Order 1999
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- UK Statutory Instruments
- 1999 No. 2036
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2.It is hereby declared– (a) that the arrangements specified in...
The United Kingdom of Great Britain and Northern Ireland and...
Desiring to promote their mutual economic relations by removing fiscal...
Have agreed as follows:
This Agreement shall apply to persons who are residents of...
ARTICLE 5 Permanent establishment
1.For the purposes of this Agreement, the term “permanent establishment”...
2.The term “permanent establishment” includes especially: (a) a place of...
3.A building site or construction or installation project constitutes a...
4.The term “permanent establishment” likewise encompasses the furnishing of services,...
5.Notwithstanding the preceding provisions of this Article, the term “permanent...
6.Notwithstanding the provisions of paragraphs (1) and (2) of this...
1.The profits of an enterprise of a Contracting State shall...
2.Subject to the provisions of paragraph (3) of this Article,...
3.In determining the profits of a permanent establishment, there shall...
4.No profits shall be attributed to a permanent establishment by...
5.Insofar as it has been customary in a Contracting State...
6.For the purposes of the preceding paragraphs, the profits to...
7.Where profits include items of income or capital gains which...
1.Royalties arising in a Contracting State, and paid to a...
2.However, such royalties may also be taxed in the Contracting...
3.The term “royalties” as used in this Article means payments...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Where, by reason of a special relationship between the payer...
6.Royalties shall be deemed to arise in a Contracting State...
1.Gains derived by a resident of a Contracting State from...
2.Gains from the alienation of movable property forming part of...
3.Gains derived by an enterprise of a Contracting State from...
4.Gains from the alienation of any property other than that...
5.The provisions of paragraph (4) of this Article shall not...
Directors' fees and other similar payments derived by a resident...
Where, under any provision of this Agreement, a partnership is...
1.Nationals of a Contracting State shall not be subjected in...
2.The taxation on a permanent establishment which an enterprise of...
3.Except where the provisions of paragraph (1) of Article 9,...
4.Enterprises of a Contracting State, the capital of which is...
5.Nothing contained in this Article shall be construed as obliging...
6.The provisions of this Article shall apply to the taxes...
ARTICLE 29 Members of diplomatic or permanent missions and consular posts
This Agreement shall remain in force until terminated by one...
In witness whereof the undersigned, duly authorised thereto, have signed...
Done at London this 23rd day of February 1999, corresponding...
Dawn Primarolo
For the United Kingdom of Great Britain and Northern Ireland:...
Abdul Mohsin Al Hunaif
For the State of Kuwait:
At the moment of signing the Agreement for the Avoidance...
In witness whereof the undersigned, duly authorised thereto, have signed...
Done at London this 23rd day of February 1999, corresponding...
Dawn Primarolo
For the United Kingdom of Great Britain and Northern Ireland:...
Abdul Mohsen Al Hunaif
For the State of Kuwait:
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