Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 29 specifies the treatment of regulatory capital instruments when calculating GloBE Income or Loss. It mandates that distributions paid on Additional Tier One (AT1) and Restricted Tier One (RT1) Capital, which decrease a Constituent Entity's equity, are treated as deductible expenses. Conversely, distributions received from holding such instruments are treated as income. This provision specifically addresses prudential instruments in the banking and insurance sectors, aligning their tax treatment with OECD Pillar Two standards.