The protocol to the 2009 income tax treaty between Brunei and Kuwait was signed on 11 October 2016. The protocol is the first to amend the treaty and includes the following main changes:

• Article 2 (Taxes Covered) is amended with respect to Kuwaiti taxes covered;
• Article 4 (Resident) is amended to provide that an individual will be considered resident in Kuwait if present in the country for a p…