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<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 6 (Amends Article 10)</td><td>Not provided</td><td>The Protocol amends Article 10(3) of the Agreement to refer only to paragraph 1.</td></tr><tr><td>Interest</td><td>Article 7 (Amends Article 11)</td><td>Not provided</td><td>The Protocol amends Article 11(3) of the Agreement to refer only to paragraph 1.</td></tr></tbody></table>

Protocol Amending the Agreement between the Government of BRUNEI DARUSSALAM and the Government of the State of KUWAIT for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

The Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam and the Government of the State of Kuwait.