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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Kuwait: Interest

Interest arising in Kuwait and paid to a resident of the UK who is the beneficial ownerof the interest is exempt from tax in Kuwait (Article 11(1)), except where the interest iseffectively connected with a permanent establishment or fixed base which the UK residentrecipient has in Kuwait. In the latter circumstances, the provisions of the Businessprofits Article (Article 7) or the Independent personal services Article (Article 14) willapply.