The Public Law Department at the College of Law at Kuwait University organized a seminar entitled "Tax on Business Profits: Its Base, Those Subject to It, and Its Direct Impact Individuals Activity", moderated by Dr. Fatima Dashti, with the participation of Acting Head of the Public Law Department, Dr. Ibrahim Al-Hamoud, Dr. Sarah Al-Sultan, and Dr. Jumana Al-Sairafi, in the presence faculty members and students of the college, at Othman Abdul Malik Theater. 
The seminar was opened with a welcoming speech by Dr. Fatima Dashti, in which she provided a historical overview of taxes in Kuwait, pointing to the development of the tax system from the eighteenth century to the modern era. She also focused on the new Business Profits Tax Law Petition, and highlighted the questions it raises regarding achieving justice and transparency and its suitability for the legal and constitutional system in Kuwait.
In turn, Dr. Ibrahim Al-Hamoud spoke about the tax imposed on individuals for the first time in Kuwait's history, pointing out the constitutional doubts which may befall the project, especially with regard to determining the tax base and persons subject to it, explaining that the project needs more clarity and decisiveness to avoid legal ambiguity and encourage tax compliance. 
For her part, Dr. Sarah Al-Sultan presented a detailed comparison between the current tax system and the new draft law, pointing out the fundamental differences with regard to persons subject to the tax, the tax base and the tax rate, stressing the importance of addressing some constitutional doubts, especially with regard to defining the taxpayer and the criteria for its application. She also pointed out the need to form tax appeals committees in a neutral manner to ensure justice and transparency. 
Dr. Jumana Al-Sairafi addressed the international dimensions of taxes, highlighting multinational companies, stressing the importance of including the concept of “permanent establishment” in the new draft law, in line with international standards. She also discussed the newly introduced supplementary tax and its importance in preserving Kuwait’s tax rights in accordance with its international obligations with the Organization for Economic Co-operation and Development (OECD). 
At the end of the seminar, Dr. Fatima Dashti presented a summary of the most important points raised during the discussion, stressing the need to develop the tax system to keep pace with economic changes and achieve social justice. She also stressed the importance of updating tax-related curricula to prepare qualified legal cadres capable of dealing with modern legislation. 
This seminar comes within the efforts of the College of Law to promote scientific discussion on current legal issues and raise the level of legal awareness among students and faculty members, which contributes to the development of the legislative system in Kuwait.