»Ê¹ÚÌåÓýapp

Admissible for credit under the agreement

»Ê¹ÚÌåÓýapp corporate income tax.

Inadmissible for credit under the agreement

»Ê¹ÚÌåÓýapp contributions from the net profits of Kuwaiti shareholding companies to the Kuwaiti Foundation for Advancement of Science.

»Ê¹ÚÌåÓýapp Zakat.

Although these two taxes are covered by the agreement (Article 2), they are excluded from credit by the second subparagraphs (a) and (b) of paragraph 1 of Article 24 (Elimination of double taxation)