<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%</td><td>If the beneficial owner of the dividends is a resident of the other Contracting State.</td></tr><tr><td>Dividends</td><td>Article 10</td><td>0% (source state only)</td><td>If the beneficial owner is the Government of the other Contracting State or any governmental institution/entity thereof as defined in Article 4(2); or a company which is a resident of the other Contracting State and is controlled or at least 25% of its capital is owned directly or indirectly by such Government/institution/entity.</td></tr></tbody></table>
Agreement between THE CZECH REPUBLIC and THE STATE OF KUWAIT for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
The Czech Republic and the State of Kuwait,
desiring to promote their mutual economic relations through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.
Click here to view details of the free plan and the subscriptions we offer.