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Kuwait ratifies tax treaty with Saudi Arabia

|Tax Alerts, Legislation & Policy, Na ...|Kuwait
Kuwait

  • Kuwait published, on 6 July 2025, Decree-Law No. 80 of 2025 ratifying its tax treaty with Saudi Arabia.
  • The tax treaty grants the state of residence an exclusive right to tax interest. For dividends, royalties and fees for technical services, the source state's right to tax is restricted to 5%, 10% and 10%, respectively.
  • The tax treaty also contains provisions relating to anti-abuse, exchange of inf…

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