Article 28 - Miscellaneous Rules - kuwait

Article 28 MISCELLANEOUS RULES 1. The provisions of this Agreement shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded either: a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State; b) by any other special arrangement on taxation in connection with the economic or technical co-operation between the Contracting States. 2. The competent authorities of each Contracting State may prescribe regulations in order to carry out the provisions of this Agreement.