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of <h1>India and Kuwait Update Tax Agreement: Enhanced Information Exchange and Mutual Assistance Included per 2017 Protocol Amendments.</h1> The Republic of India and the State of Kuwait signed an agreement on June 15, 2006, to avoid double taxation on income. The agreement specifies that profits of a permanent establishment in a contracting state should be determined based on activities conducted within that state, excluding external sales or business. An amending protocol was signed on January 15, 2017, and came into force on March 26, 2018. Key amendments include changes to the taxes covered and enhanced provisions for the exchange of information between the contracting states. The protocol mandates mutual assistance in tax collection, ensuring confidentiality and proper use of exchanged information.
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