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Turkey Ratifies Pending Protocol to Tax Treaty with Kuwait — Orbitax Tax News & Alerts

On 6 October 2021, Turkish President Recep Tayyip Erdoğan signed the decision for the ratification of the pending protocol to the 1997 income and capital tax treaty with Kuwait. The protocol, signed 14 September 2017, is the first to amend the treaty and provides for the implementation of the minimum BEPS standards and certain other changes. The protocol will enter into force once the ratification instruments are exchanged and will apply from the date of its entry into force.