The amending protocol to the Kuwait-South Africa Income Tax Treaty came into force on 2 October 2024. This protocol has been applied retroactively, with its provisions taking effect from 1 April 2012.
The amending protocol was signed on 1 April 2021.
Earlier, Kuwait ratified amending protocol to the treaty with South Africa on 18 September 2024, published in Official Gazette No. 1705 on 22 September 2024.
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