DT11455 - Kuwait: Royalties

Royalties arising in Kuwait and paid to a resident of the UK who is the beneficialowner of the royalties may be taxed in Kuwait at a rate of 10 per cent (Article 12(2)).

Where, however, the royalties are effectively connected with a permanent establishment orfixed base which the UK resident recipient has in Kuwait, the provisions of the BusinessProfits Article (Article 7) or the Independent personal services Article (Article 14) willapply.