Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 3 defines the application of the EUR 750 million Revenue Threshold test for Multinational Enterprise (MNE) Groups. This threshold must be met in the Consolidated Financial Statements (CFS) for at least two of the four preceding Tax Periods. The Article specifies how revenue is calculated, including gains from investments and revenue of Excluded Entities, while excluding intra-group transactions. It also provides rules for newly formed groups and proportional adjustments for non-12-month fiscal periods.