Kuwait Ratifies BEPS MLI

Kuwait Published Decree-Law No. 62 of 2026 in the Official Gazette on 7 June 2026, which approves Kuwait's ratification of (accession to) the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which Kuwait signed on 7 June 2017. Kuwait must now deposit its ratification instrument to bring the MLI into force for its covered agreements (tax treaties).

The MLI will generally enter into force for a particular covered agreement on t…