Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 39 provides for a 'GloBE Loss Election', an alternative to the standard loss treatment specified in Article 38. A Domestic Constituent Entity (DCE) can make this election with its first GloBE Information Return (GIR) or tax return. This election establishes a Deferred Tax Asset (DTA) for any net GloBE loss, calculated by multiplying the net GloBE loss by the minimum tax rate, aligning with OECD Pillar Two principles.