The Income and Capital Tax Treaty between Kuwait and Slovenia entered into force on 17 May 2013. The treaty generally applies from 1 January 2014.
Under the Treaty, the definition of a permanent establishment includes a situation where substantial technical, mechanical or scientific equipment is used or installed in the other contracting state for more than six months in a twelve month period.
The treaty provides for a maximum withholding tax of 5% on dividends and interest. The maximum withholding tax on royalties is 10%.
The treaty also includes provisions on non-discrimination, exchange of information and a mutual agreement procedure.
