The Agreement between the State of Kuwait and the Republic of Armenia, signed on 03/11/2009, is established for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. Under the Convention, Kuwait lodges reservations for Articles 3, 4, 8, 9, 10, 11, and 12, covering entities, residency, and anti-abuse rules. Kuwait has also notified its choice to apply Article 6(3) regarding treaty purpose and Option A under Article 13(1) for preventing artificial avoidance of permanent establishment status.