The pending protocol to the 1999 income and capital tax treaty between Kuwait and Switzerland was signed on 6 November 2019. The protocol is the first to amend the treaty and includes the following changes:

• The Title and Preamble are updated in line with OECD BEPS standards;
• Article 2 (Taxes Covered) is updated with respect to Kuwaiti taxes covered;
• Article 3 (General Definitions) is updated w…