Tax treaty between Kuwait and Philippines: effective from 1 January 2014

Signed in Kuwait on 3 November 2009, the tax treaty between Kuwait and Philippines entered into force on 22 April 2013. Its provisions are effective from 1 January 2014.

The main provisions are as follows:

Permanent establishment

The term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

A building site, a construction, assembly, erection or installation project or supervisory activities in connection therewith carried out in a contracting state, constitutes a permanent establishment only if such site, project or activities continue for a period of more than three months.