Jumanah Alsairafi

PhD Candidate

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Jumanah Ali Al-Sairafi is a PhD Candidate at Melbourne Law School. She researches across the fields of finance law and taxation, in particular with respect to tax policy, income tax and comparative international taxation. Her primary research interest is in exploring the tax alternatives available to oil-exporting developing countries, especially Kuwait.

Before commencing her Ph.D. at Melbourne Law School, Jumanah worked for six years at the State Audit Bureau of Kuwait as a legal Auditor in the Department of legal affairs & financial contraventions. She holds a Bachelor of Laws from the University of Kuwait and a Master’s Degree in Public Law from The College of Graduate Studies at Kuwait University (both with first class honours). She also completed the Master of Laws programme at the University of Melbourne (2018).

Thesis Title

International Taxation in Kuwait: Selected Issues in Expanding and Protecting the Tax Base

Thesis Summary

At a time when many countries are looking at their taxation policies, including Kuwait, this thesis will set out to review the effectiveness and impact of Kuwait’s tax system. While there is no personal tax or VAT (delayed till 2024), Kuwait, as an oil-exporting state with a rentier economy, depends mainly on corporate tax (i.e., income tax levied on net profits). The thesis will focus on two critical challenges in determining tax liability in Kuwait (i.e., permanent establishment (PE) and transfer pricing rules) and suggest several measures that can be followed to improve the efficacy of the tax system in Kuwait.


  • Taxation Law
  • International Tax