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

(3) The provisions of paragraphs (1) and (2) of this Article shall not apply to income derived by entertainers or sportsmen who are residents of a Contracting State from their personal activities as entertainers or sportsmen exercised in the other Contracting State if their visit to that other Contracting State is substantially supported from the public funds of the first-mentioned Contracting State, nor to income derived by a non-profit making organisation which is a resident of a Contracting State in respect of such activities provided no part of its income is payable to, or is otherwise available for the personal benefit of its proprietors, founders or members. In such a case, the income shall be taxable only in the Contracting State of which the entertainer, sportsman or non-profit making organisation, as the case may be, is a resident.