The pending protocol to the 2004 income tax treaty between Kuwait and South Africa was signed on 1 April 2021. The protocol is the first to amend the treaty and includes the following changes:

• Paragraph 3 of Article 2 (Taxes Covered) is replaced regarding the taxes covered for both Contracting States:
  • Kuwait taxes as per Decree No.3 of 1955 as amended by Law No 2 of 2008, Law No. 23 of 1961 of…