Kuwait Court of Cassation principle number 1524

The absence from Decree-Law 3/1955 of joint and several liability between commercial or industrial companies and their shareholders for payment of income tax. Its consequence: such joint and several liability between these companies and the foreign entities holding shares therein for payment of this tax is not presumed. Its effect. These entities are not liable for it either primarily or jointly and severally. The reason therefor. Their being regarded as partners for purposes of applying the aforementioned law, to prevent double taxation.