According to recent reports, the government of Kuwait is again considering the implementation of a selective excise tax regime, which is seen as easier to implement than a VAT regime given the public and parliamentary objections to a VAT regime. Kuwait has long considered the implementation of both a selective excise tax and a VAT regime as agreed to by the Gulf Cooperation Council Member States. Under the latest proposal, selective excise tax rates of 10% to 25% would be imposed on tobacco p…