Ministerial Decision No. 55 of 2025, which implements Kuwait's Domestic Minimum Top-up Tax (DMTT) framework, outlines specific adjustments for calculating the tax base. Article 17 addresses the determination of GloBE Income or Loss for a Constituent Entity (CE). It mandates that the Financial Accounting Net Income or Loss (FANIL) must be adjusted to exclude 'Policy Disallowed Expenses'. These include expenses for payments violating local Kuwaiti laws and any fines or penalties equalling or exceeding EUR 50,000 or its currency equivalent during a tax period.