Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 24 provides a significant election for a Domestic Constituent Entity concerning the calculation of GloBE income or loss. It permits the use of the realisation method for assets and liabilities, deviating from the fair value or impairment method used in Consolidated Financial Statements. This election, valid for five tax periods, defers recognition of gains or losses until an asset's disposal, impacting the timing of income recognition under the DMTT.