The amending protocol to the 2004 income tax treaty between Kuwait and South Africa entered into force on 2 October 2024. The protocol, signed 1 April 2021, 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 the Neutral Zone, and Law No. 19 of 2000 of Supporting of National Employees; and South African normal tax, withholding tax on...