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  1. IAGREEMENT BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
  2. ARTICLE 1Personal scope
  3. ARTICLE 2Taxes covered
  4. ARTICLE 3General definitions
  5. ARTICLE 4Resident
  6. ARTICLE 5Permanent establishment
  7. ARTICLE 6Income from immovable property
  8. ARTICLE 7Business profits
  9. ARTICLE 8Shipping and air transport
  10. ARTICLE 9Associated enterprises
  11. ARTICLE 10Dividends
  12. ARTICLE 11Interest
  13. ARTICLE 12Royalties
  14. ARTICLE 13Capital gains
  15. ARTICLE 14Independent personal services
  16. ARTICLE 15Dependent personal services
  17. ARTICLE 16Directors' fees
  18. ARTICLE 17Artistes and sportsmen
  19. ARTICLE 18Pensions and Annuities
  20. ARTICLE 19Government service
  21. ARTICLE 20Students
  22. ARTICLE 21Teachers and Researchers
  23. ARTICLE 22Other income
  24. ARTICLE 23Capital
  25. ARTICLE 24Elimination of double taxation
  26. ARTICLE 25Partnerships
  27. ARTICLE 26Non-discrimination
  28. ARTICLE 27Mutual agreement procedure
  29. ARTICLE 28Exchange of information
  30. ARTICLE 29Members of diplomatic or permanent missions and consular posts
  31. ARTICLE 30Entry into force
  32. ARTICLE 31Termination
  33. IIPROTOCOL AS TO THE INTERPRETATION AND APPLICATION IN THE CONTRACTING STATES OF THE AGREEMENT BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE STATE OF KUWAIT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL SIGNED AT LONDON ON THE 23RD DAY OF FEBRUARY 1999