Part I 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
The United Kingdom of Great Britain and Northern Ireland and the State of Kuwait;
Desiring to promote their mutual economic relations by removing fiscal obstacles through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital;
Have agreed as follows:
- ARTICLE 1Personal scope
- ARTICLE 2Taxes covered
- ARTICLE 3General definitions
- ARTICLE 4Resident
- ARTICLE 5Permanent establishment
- ARTICLE 6Income from immovable property
- ARTICLE 7Business profits
- ARTICLE 8Shipping and air transport
- ARTICLE 9Associated enterprises
- ARTICLE 10Dividends
- ARTICLE 11Interest
- ARTICLE 12Royalties
- ARTICLE 13Capital gains
- ARTICLE 14Independent personal services
- ARTICLE 15Dependent personal services
- ARTICLE 16Directors' fees
- ARTICLE 17Artistes and sportsmen
- ARTICLE 18Pensions and Annuities
- ARTICLE 19Government service
- ARTICLE 20Students
- ARTICLE 21Teachers and Researchers
- ARTICLE 22Other income
- ARTICLE 23Capital
- ARTICLE 24Elimination of double taxation
- ARTICLE 25Partnerships
- ARTICLE 26Non-discrimination
- ARTICLE 27Mutual agreement procedure
- ARTICLE 28Exchange of information
- ARTICLE 29Members of diplomatic or permanent missions and consular posts
- ARTICLE 30Entry into force
- ARTICLE 31Termination