Tax treaty between Kuwait and Slovakia: effective from 1 January 2015

The tax treaty between Kuwait and Slovakia entered into force on 21 April 2014 and is effective from 1 January 2015. 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 a supervisory activities in connection therewith carried out in a contracting state, constitutes a permanent establishment only if the site, project or activities continue for a period of more than nine months.

Dividends