The income tax treaty between Kuwait and Senegal was signed on 9 April 2007. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Kuwait corporate income tax, the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait Foundation for Advancement of Science (KFAS), the Zakat, and the tax subjected according to the supporting of national employee law. It covers Senegalese corporate tax, minimum corporate tax, individual income tax, employer-paid premium, and betterment tax on developed and undeveloped land. Service PE The treaty includes the provision that a...