Kuwait-Slovenia Income Tax Treaty: Effective from 1 July 2014

Signed on 11 January 2010 and in force from 17 May 2013, the tax treaty between Kuwait and Slovenia came into effect on 1 January 2014.

The main provisions of the treaty were reported in our March 2011 and August 2011 Tax Updates. Interest and dividends are taxable in their source country at a rate not exceeding 5% of the gross amount. Royalties are taxable as well in their source country at a rate not exceeding 10% of the gross amount.

Tax treaty between Kuwait and Vietnam: Not yet effective

The main provisions of the tax treaty between Kuwait and Vietnam 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.