Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 34 specifies the methodology for calculating a Constituent Entity's Adjusted Covered Taxes for a Tax Period. The calculation starts with the current tax expense from financial accounts and is modified by additions (Article 35), reductions (Article 36), and deferred tax adjustments (Article 38). It also includes taxes in equity or OCI related to GloBE Income. The article provides a formula for an 'Additional Current Top-Up Tax' if adjusted taxes are negative.