Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Beta Version
Website Last updated:
June 26, 2026
Agreement for the Avoidance of Double Taxation with respect to Taxes on Income and Capital between the Government of the Islamic Republic of IRAN and the Government of KUWAIT
The Government of the Islamic Republic of Iran and the Government of Kuwait, desiring to develop economic relations between them through the conclusion of an Agreement for the avoidance of double taxation with respect to taxes on income and capital, have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Income
Article 8 - International Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Financial Charges
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Non-Independent Personal Services
Article 16 - Directors' Fees
Article 17 - Artists and Athletes
Article 18 - Pensions and Annuities
Article 19 - Government Services
Article 20 - Teachers and Researchers
Article 21 - Students and Trainees
Article 22 - Other Income
Article 23 - Capital
Article 24 - Elimination of Double Taxation
Article 25 - Non-discrimination
Article 26 - Bilateral Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Members of Diplomatic Missions and Consular Posts
Article 29 - Entry into Force
Article 30 - Duration and Termination of the Agreement
Protocol