Kuwait is located in the Middle East. Bordered by the Arabian Gulf to the east, Iraq to the west and north, and Saudi Arabia to the south.
Kuwait is situated in Western Asia, on the Arabian Peninsula, and is covered mostly in the Arabian Desert, which is mostly flat and covered in sand. In fact, Kuwait's highest point is only 306 meters (1,004 feet) above sea level. Kuwait City is situated along Kuwait Bay.
One of Kuwait's most important characteristics is its oil fields, with at least 70 billion barrels of reserves. Kuwait does not have any significant rivers, but it has wadis (dry river beds). The most significant of these is Wadi al Batin, which forms the border between Iraq and Kuwait.
A Kuwaiti parliamentary committee has endorsed a draft law to impose taxes on remittances by expatriates in the country.