Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 20/09/2019


Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 17 August 2018 - Or. Engl.

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i: Corporate income tax
Article 2, paragraph 1.a.ii: Income tax as per Law No. 23 of 1961
Article 2, paragraph 1.a.iii: Tax subjected according to the Supporting of National Employees Law
Period covered: 01/12/2018 -
Articles concerned : 2

Declaration transmitted by the Embassy of the State of Kuwait in Paris to the Secretariat General of the OECD on 30 October 2018 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 01/12/2018 -
Articles concerned : 28

Source : Treaty Office on - * Disclaimer.