Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 13 mandates specific adjustments to Financial Accounting Net Income or Loss (FANIL) to determine GloBE Income. It requires excluding equity gains or losses arising from fair value changes or the disposition of Ownership Interests, excluding Portfolio Shareholdings. The Article introduces an 'Equity Investment Inclusion Election', a five-year binding choice allowing a Domestic Constituent Entity to include certain taxable gains or losses from equity interests in the GloBE calculation.