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<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>0% (residence state only)<br>5%</td><td>0% (residence state only): If beneficial owner holds less than 25% of the capital.<br>5%: If beneficial owner holds 25% or more of the capital of the company paying the dividends.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the residence state.</td></tr></tbody></table>

Convention between the Government of the REPUBLIC of ITALY and the GOVERNMENT of the STATE of KUWAIT for the AVOIDANCE of DOUBLE TAXATION with respect to TAXES on INCOME and the PREVENTION of FISCAL EVASION

StatusIn Force

Signed on15 December 1989

Entered into force11 January 1993

Amended on-

Terminated on-

The Government of the Republic of Italy and the Government of the State of Kuwait,

Desiring to conclude a Convention to avoid double taxation with respect to taxes on income and to prevent fiscal evasion,

Have agreed upon the following:

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