The income tax treaty between Algeria and Kuwait entered into force on 18 January 2016 and applies from 2017. The treaty, signed 20 April 2008, replaces an earlier treaty signed in 2006. Taxes Covered The treaty covers Algerian tax on global income, tax on corporate profits, tax on mining profits, tax on professional activity, tax on lump sum payment, and royalties and taxes on income relating to hydrocarbons. The treaty covers Kuwaiti corporate income tax, the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait Foundation for Advancement of Science (KFAS), Zakat, and the tax...