Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 18 outlines the procedure for adjusting GloBE Income or Loss for prior period errors and changes in accounting principles. It mandates that the Financial Accounting Net Income or Loss (FANIL) of a Constituent Entity be adjusted for corrections or policy changes impacting its opening equity. This ensures historical inaccuracies are rectified in the current tax period's calculation. Notably, this provision excludes error corrections resulting in a covered tax decrease of EUR 1 million or more.