The Swiss State Secretariat for International Finance has announced that the protocol amending the 1999 income and capital tax treaty with Kuwait took effect on 14 October 2024.
The amendment contains new rules for the taxation of dividends, interest and capital gains. It adds an arbitration clause to the DTA, contains an abuse clause, and a provision on the exchange of information upon request.
The protocol was signed on 6 November 2019.
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