Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 16 specifically mandates adjustments to the GloBE Income or Loss of a Constituent Entity (CE) to account for asymmetric foreign currency gains or losses. This applies when a CE's functional accounting currency differs from its functional tax currency. The provision details how gains or losses from exchange rate fluctuations between these currencies, or a third currency, must be treated to neutralise valuation mismatches in the GloBE tax base calculation.