<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>5%<br>0% (residence state only)</td><td>Beneficial owner / Beneficial owner is the Government of the other Contracting State or its wholly-owned institutions/entities, or a company at least 20% owned directly or indirectly by the Government of that other Contracting State</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br>0% (residence state only)</td><td>Beneficial owner / Paid to the Government of the other Contracting State, its political subdivision/local authority, Central Bank, wholly-owned financial institutions, indirectly financed by the Government, or a company at least 20% owned directly or indirectly by the Government of that other Contracting State</td></tr></tbody></table>
Agreement between the Government of the People's Republic of CHINA and the Government of the State of KUWAIT for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital
The Government of the People's Republic of China and The Government of the State of Kuwait;
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