Ministerial Decision No. 55 of 2025 provides the Executive Regulations for Kuwait's Domestic Minimum Top-up Tax (DMTT) framework. Article 116 establishes the primary interpretive principle for the entire regulation, mandating that all its provisions must be interpreted and applied consistently with key international standards. This includes the OECD Global Anti-Base Erosion (GloBE) Model Rules, the Consolidated Commentary, and any subsequent amendments. This Article ensures that Kuwait's DMTT regime remains aligned with the evolving global consensus under the OECD/G20 Inclusive Framework on BEPS.