Treaty status checks before claiming
How do we know if a treaty with Kuwait is in force for our year?
The situation
PwC lists treaty rates for illustration and advises checking the full table and conditions.
The law
- Kuwait Income Tax Law: no withholding tax: Kuwait law imposes no withholding tax; dividends from listed Kuwaiti companies have been exempt since 10 November 2015
What it means for you
Some treaties are signed but not yet in force or effective for your year. Check the entry into force date and the first effective year in the treaty text. PwC's rate table is for illustration only, so rely on the treaty itself.
What to do
- Find the treaty text.
- Check entry into force.
- Check effective year.
- Then claim.
We can do this for youTreaty relief claims in the Kuwait tax return (including India Kuwait DTAA): KWD 800