Kuwait Court of Cassation principle number 3410

Income tax. Imposed on every foreign entity conducting commercial activities in the State of Kuwait. Those activities include providing services to any entity. Articles 1, 2/i, Law 3 of 1955. - Ascertaining the facts of the case, assessing evidence, documents and presumptions, weighing them, and adopting what is found reliable. Within the authority of the court of merits. The condition for that. - Assessing experts’ reports and giving preference among them. Within the authority of the court of merits. Example concerning the judgment’s reliance on the last expert’s report in ordering a company to pay income tax for conducting service-provision activities within the State of Kuwait.