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Kuwait Approves Pending Protocol to Tax Treaty with Luxembourg — Orbitax Tax News & Alerts

On 26 September 2022, the Kuwait Council of Ministers approved the ratification of the pending protocol to the 2007 tax treaty with Luxembourg. The protocol, signed 25 March 2021, is the first to amend the treaty and will enter into force once the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force.

Note, the 2007 tax treaty has not yet entered into force.