Entry into force of the protocol of amendment to the double taxation agreement with Kuwait

The protocol of amendment to the DTA between Switzerland and Kuwait has entered into force. With a few exceptions, most of the amendments are applicable from January 1, 2025.

The protocol of amendment contains new rules for the taxation of dividends, interest and capital gains, an arbitration clause, a clause for the exchange of information upon request and an abuse clause.

The change log is available here.