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The Double Taxation Relief (Taxes on Income) (Kuwait) Order 1999
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- 1999 No. 2036
- SCHEDULE
- ARTICLE 20
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ARTICLE 20Students
(1) Payments which a student or business trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
(2) Remuneration which a student or business trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training derives from temporary services rendered in the first-mentioned Contracting State shall not be taxed in that State unless it exceeds the sum of £3,500 (or the equivalent in Kuwaiti currency) for any year of assessment in addition to any exemption or allowance provided under the law of that Contracting State, provided that such services are in connection with his education or training and that the remuneration for such services is necessary to supplement the resources available to him for the purpose of his maintenance.
(3) In no event shall any person have the benefit of the provisions of paragraph (2) of this Article for more than five fiscal years.
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