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June 26, 2026
Agreement between the Government of the STATE OF KUWAIT and the Government of the STATE OF QATAR for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
The Government of the State of Kuwait and the Government of the State of Qatar, desiring to further develop economic relations and to enhance cooperation in tax matters, and intending to conclude an Agreement for the elimination of double taxation with respect to the taxes covered by this Agreement without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States),
Have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered by the Agreement
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Fees for Technical Services
Article 14 - Capital Gains
Article 15 - Income from Employment
Article 16 - Directors' Fees
Article 17 - Artistes and Sportspersons
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Teachers and Researchers
Article 21 - Students and Trainees
Article 22 - Other Income
Article 23 - Capital
Article 24 - Government Investments
Article 25 - Elimination of Double Taxation
Article 26 - Non-Discrimination
Article 27 - Mutual Agreement Procedure
Article 28 - Exchange of Information
Article 29 - Miscellaneous Provisions
Article 30 - Entitlement to Benefits
Article 31 - Members of Diplomatic Missions and Consular Posts
Article 32 - Entry into Force
Article 33 - Duration and Termination
Article 1
This is an unofficial / best effort translation