Kuwait Decree-Law No. 157/2024 Promulgating the Law on the Taxation of Multinational Enterprise Groups
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Pursuant to the perusal of the Constitution;
The Emiri Order issued on 2 Dhi al-Qi'dah 1445 H., corresponding to 10 May 2024;
Kuwait Decree No. 3/1955 On Kuwait Income Tax and its amending laws;
Kuwait Emiri Decree No. 12/1960 on the Law Regulating the Fatwa and Legislation Department of the Government of Kuwait,;
The Penal Code promulgated by Kuwait Law No. 16/1960, and its amending laws;
The Criminal Procedure and Trial Law issued by Kuwait Law No. 17/1960, and its amendments;
Kuwait Income Tax Law in the designated area Kuwait Law No. 23/1961;
Kuwait Law No. 48/1966 Approving the Agreement Concluded between the State of Kuwait and the Kingdom of Saudi Arabia regarding the Division of the Neutral Zone;
Kuwait Law No. 32/1968 on Currency, the Central Bank of Kuwait and the Organisation of Banking Business, and its amending laws;
Kuwait Decree-Law No. 108/1976 Exempting Arab and Foreign Airlines from Taxes, as amended by Kuwait Decree-Law No. 53/1979,