Kuwait has ratified its tax treaty with the United Arab Emirates.The tax treaty grants an exclusive right of taxation for passive income, such as dividends and interest, to the state of residence. For royalties and fees for technical services, the source-state's right to tax is restricted to 10%.The tax treaty also contains provisions relating to anti-abuse and dispute resolution mechanisms.The tax treaty would enter into force starting from 1 January of the year following the year of ratification (i.e., 2025).  Executive summary On 13 July 2024, the Kuwait government ratified the tax treaty (Treaty) between Kuwait and the United Arab...