Kuwait

Kuwait has exchange of information relationships with 83 jurisdictions through 83 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Mauritius DTC  24 Mar 1997  1997-03-24 1 Sep 1998  1998-09-01 Unreviewed No
Kyrgyzstan DTC  13 Dec 2015  2015-12-13 not yet in force  1900-01-01 Unreviewed No
Japan DTC  17 Feb 2010  2010-02-17 14 Jun 2013  2013-06-14 Unreviewed Yes
Algeria DTC  20 Apr 2008  2008-04-20 18 Jan 2016  2016-01-18 Unreviewed No
Singapore DTC  21 Feb 2002  2002-02-21 2 Jul 2003  2003-07-02 No No
Slovakia DTC  13 Nov 2012  2012-11-13 21 Apr 2014  2014-04-21 Unreviewed Yes
Netherlands DTC  29 May 2001  2001-05-29 23 Apr 2002  2002-04-23 Unreviewed No
Philippines DTC  3 Nov 2009  2009-11-03 22 Apr 2013  2013-04-22 Unreviewed No
Croatia DTC  29 May 2001  2001-05-29 9 Jan 2003  2003-01-09 No No
Belarus DTC  10 Jul 2001  2001-07-10 27 Mar 2002  2002-03-27 Unreviewed No
Moldova, Republic of DTC  5 Mar 2010  2010-03-05 21 Jun 2013  2013-06-21 Unreviewed No
Guyana DTC  19 Jul 2010  2010-07-19 not yet in force  1900-01-01 Unreviewed No
Malaysia DTC  5 Feb 2003  2003-02-05 29 May 2007  2007-05-29 Unreviewed No
Mexico DTC  27 Oct 2009  2009-10-27 18 Jun 2013  2013-06-18 Unreviewed Yes
Germany DTC  18 May 1999  1999-05-18 2 Aug 2002  2002-08-02 Unreviewed No
Yemen DTC  30 Sep 2001  2001-09-30 5 May 2013  2013-05-05 Unreviewed No
North Macedonia DTC  30 Mar 2012  2012-03-30 17 Feb 2015  2015-02-17 Unreviewed No
Senegal DTC  9 Apr 2007  2007-04-09 not yet in force  1900-01-01 Unreviewed No
Nigeria DTC  23 Mar 2011  2011-03-23 not yet in force  1900-01-01 Unreviewed No
Portugal DTC  23 Feb 2010  2010-02-23 5 Dec 2013  2013-12-05 Unreviewed Yes
Uzbekistan DTC  19 Jan 2004  2004-01-19 3 May 2006  2006-05-03 Unreviewed No
Brunei Darussalam DTC  13 Apr 2009  2009-04-13 2 Jun 2011  2011-06-02 Unreviewed No
Luxembourg DTC  11 Dec 2007  2007-12-11 not yet in force  1900-01-01 No No
Armenia DTC  3 Nov 2009  2009-11-03 12 Apr 2013  2013-04-12 Unreviewed No
India DTC  15 Jun 2006  2006-06-15 17 Oct 2007  2007-10-17 Unreviewed No
Tunisia DTC  18 Apr 2000  2000-04-18 20 Mar 2002  2002-03-20 Unreviewed No
Tajikistan DTC  23 Jun 2013  2013-06-23 24 Jul 2014  2014-07-24 Unreviewed No
Benin DTC  16 Jul 2009  2009-07-16 not yet in force  1900-01-01 Unreviewed No
Kenya DTC  12 Nov 2013  2013-11-12 not yet in force  1900-01-01 Yes Yes
Denmark DTC  22 Jun 2010  2010-06-22 2 Oct 2013  2013-10-02 Unreviewed No
Mauritania DTC  27 Dec 2009  2009-12-27 not yet in force  1900-01-01 Unreviewed No
Cyprus DTC  5 Oct 2010  2010-10-05 25 Oct 2013  2013-10-25 Unreviewed Yes
Latvia DTC  9 Nov 2009  2009-11-09 25 Apr 2013  2013-04-25 No No
Ukraine DTC  20 Jan 2003  2003-01-20 22 Feb 2004  2004-02-22 Unreviewed No
Sri Lanka DTC  5 Feb 2002  2002-02-05 23 Feb 2004  2004-02-23 Unreviewed No
Ireland DTC  23 Nov 2010  2010-11-23 12 Aug 2013  2013-08-12 Unreviewed Yes
France DTC  7 Feb 1982  1982-02-07 1 Sep 1983  1983-09-01 Unreviewed No
Bulgaria DTC  29 Oct 2002  2002-10-29 23 Feb 2004  2004-02-23 Unreviewed No
Canada DTC  28 Jan 2002  2002-01-28 1 Jan 2003  2003-01-01 Unreviewed No
Ethiopia DTC  14 Sep 1996  1996-09-14 7 Mar 1999  1999-03-07 Unreviewed No
Iran DTC  16 Jan 2008  2008-01-16 12 Feb 2011  2011-02-12 Unreviewed No
China DTC  25 Dec 1989  1989-12-25 20 Jul 1990  1990-07-20 Unreviewed No
Greece DTC  2 Mar 2003  2003-03-02 20 Apr 2005  2005-04-20 Unreviewed No
Seychelles DTC  5 Feb 2008  2008-02-05 not yet in force  1900-01-01 Unreviewed No
Czech Republic DTC  5 Jun 2001  2001-06-05 3 Mar 2004  2004-03-03 Unreviewed No
United Kingdom DTC  23 Feb 1999  1999-02-23 1 Jul 2001  2001-07-01 Unreviewed No
Viet nam DTC  10 Mar 2009  2009-03-10 11 Feb 2011  2011-02-11 Unreviewed No
Hong Kong, China DTC  13 May 2010  2010-05-13 25 Jul 2013  2013-07-25 Unreviewed Yes
Venezuela DTC  30 Apr 2004  2004-04-30 26 Apr 2006  2006-04-26 Unreviewed No
Serbia DTC  2 Apr 2002  2002-04-02 1 Jan 2004  2004-01-01 Unreviewed No
Indonesia DTC  23 Apr 1997  1997-04-23 1 Jan 1998  1998-01-01 Unreviewed No
Sudan DTC  4 Jul 2001  2001-07-04 6 Sep 2004  2004-09-06 Unreviewed No
Romania DTC  26 Jul 1992  1992-07-26 1 Jan 1995  1995-01-01 Unreviewed No
Georgia DTC  13 Oct 2011  2011-10-13 14 Apr 2013  2013-04-14 Unreviewed No
Zimbabwe DTC  13 May 2006  2006-05-13 22 Oct 2008  2008-10-22 Unreviewed No
Azerbaijan DTC  10 Feb 2009  2009-02-10 18 Apr 2012  2012-04-18 No No
Jordan DTC  21 May 2001  2001-05-21 23 Mar 2002  2002-03-23 Unreviewed No
Albania DTC  18 Nov 2009  2009-11-18 24 Jun 2013  2013-06-24 Unreviewed No
South Africa DTC  17 Feb 2004  2004-02-17 25 Mar 2006  2006-03-25 Unreviewed No
Montenegro DTC  2 Apr 2002  2002-04-02 1 Jan 2004  2004-01-01 Unreviewed No
Switzerland DTC  16 Feb 1999  1999-02-16 31 May 2000  2000-05-31 No No
Lithuania DTC  18 Apr 2013  2013-04-18 not yet in force  1900-01-01 Unreviewed Yes
Austria DTC  13 Jun 2002  2002-06-13 1 Mar 2004  2004-03-01 No No
Lebanon DTC  21 Jan 2001  2001-01-21 20 Mar 2002  2002-03-20 No No
Lao People's Democratic Republic DTC  5 Aug 2008  2008-08-05 31 Mar 2011  2011-03-31 Unreviewed No
Bosnia and Herzegovina DTC  28 Oct 2008  2008-10-28 not yet in force  1900-01-01 Unreviewed No
Russian Federation DTC  9 Feb 1999  1999-02-09 2 Jan 2003  2003-01-02 Unreviewed No
Korea, Republic of DTC  5 Dec 1998  1998-12-05 13 Jun 2000  2000-06-13 Unreviewed No
Turkey DTC  6 Oct 1997  1997-10-06 13 Dec 1999  1999-12-13 Unreviewed No
Italy DTC  17 Dec 1987  1987-12-17 11 Jan 1993  1993-01-11 Unreviewed No
Thailand DTC  29 Jul 2003  2003-07-29 25 Apr 2006  2006-04-25 Unreviewed No
Belgium DTC  10 Mar 1990  1990-03-10 28 Oct 2000  2000-10-28 No No
Slovenia DTC  11 Jan 2010  2010-01-11 17 May 2013  2013-05-17 Unreviewed No
Pakistan DTC  30 Jun 1998  1998-06-30 1 Jan 1999  1999-01-01 Unreviewed No
Poland DTC  16 Nov 1996  1996-11-16 25 Apr 2000  2000-04-25 No No
Hungary DTC  17 Jan 1994  1994-01-17 1 Jan 1995  1995-01-01 No No
Spain DTC  26 May 2008  2008-05-26 19 Jul 2013  2013-07-19 Unreviewed Yes
Djibouti DTC  29 Mar 2010  2010-03-29 15 Feb 2014  2014-02-15 Unreviewed No
Syrian Arab Republic DTC  9 Dec 1999  1999-12-09 4 Jul 2001  2001-07-04 Unreviewed No
Morocco DTC  15 Jun 2002  2002-06-15 15 Jul 2006  2006-07-15 Unreviewed No
Bangladesh DTC  19 Feb 2014  2014-02-19 not yet in force  1900-01-01 Unreviewed No
Malta DTC  24 Jul 2002  2002-07-24 18 Mar 2004  2004-03-18 Unreviewed No
Egypt DTC  16 Feb 2004  2004-02-16 2 May 2006  2006-05-02 Unreviewed No