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The Double Taxation Relief (Taxes on Income) (Kuwait) Order 1999
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- 1999 No. 2036
- SCHEDULE
- ARTICLE 23
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ARTICLE 23Capital
(1) Capital represented by immovable property referred to in Article 6 of this Agreement, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
(2) Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
(3) Capital represented by ships and aircraft operated in international traffic, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the profits are taxable in accordance with Article 8 of this Agreement.
(4) All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
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