Kuwait Court of Cassation principle number 3395

The absence in Decree-Law 3/1955 of joint and several liability between commercial or industrial companies and their shareholders for payment of income tax. Its implication: such joint and several liability between these companies and foreign entities holding shares in them for payment of this tax is not presumed. Its effect. These entities are not liable for it primarily or jointly and severally. The reason therefor: considering them partners within the scope of application of the aforementioned Law to prevent double taxation.