The pending protocol to the 2004 income tax treaty between Kuwait and South Africa was signed on 1 April 2021. The protocol is the first to amend the treaty and includes the following changes:
- Paragraph 3 of Article 2 (Taxes Covered) is replaced regarding the taxes covered for both Contracting States:
- Kuwait taxes as per Decree No.3 of 1955 as amended by Law No 2 of 2008, Law No. 23 of 1961 of the Neutral Zone, and Law No. 19 of 2000 of Supporting of National Employees; and
- South African nor…