Amending Protocol to Tax Treaty between Kuwait and South Africa has Entered into Force

The amending protocol to the 2004 income tax treaty between Kuwait and South Africa entered into force on 2 October 2024. The protocol, signed 1 April 2021, is the first to amend the treaty and includes the following changes:

• Paragraph 3 of Article 2 (Taxes Covered) is replaced regarding the taxes covered for both Contracting States:
  • Kuwait taxes as per Decree No.3 of 1955 as amended by Law No 2 of 2008, Law No. 23 of 1961 of the Neutral Zone, and Law No. 19 of 2000 of Supporting of National…