Kuwait Court of Cassation principle number 1289

Joint and several liability is not presumed. - Decree-Law 3/1955 contains no provision for joint and several liability between commercial or industrial companies and their shareholders for payment of income tax. Its effect: such joint and several liability between these companies and the foreign entities holding shares in them for payment of this tax is not presumed. Its consequence. These entities are not liable for it either primarily or jointly and severally. The reason for this. They are regarded as partners for purposes of applying the aforementioned law, to prevent double taxation.