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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)</td><td>Beneficial owner. Protocol confirms Singapore's imputation system results in no tax on dividends at the corporate level.</td></tr><tr><td>Interest</td><td>Article 11</td><td>7%</td><td>Beneficial owner. 0% if beneficial owner is the Government of the other Contracting State (as defined in Article 11(4)).</td></tr></tbody></table>

Agreement between the Government of SINGAPORE and the Government of KUWAIT for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

StatusIn Force

Signed on21 February 2002

Entered into force2 July 2003

Amended on-

Terminated on-

The Republic of Singapore and the State of Kuwait;

DESIRING to conclude an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;

HAVE AGREED as follows:

Contents

Article 1 - Personal Scope