Ministerial Decision No. 55 of 2025 establishes specific rules within Kuwait's DMTT framework. Article 21 grants a Domestic Constituent Entity (DCE) an election to substitute the amount deducted for local taxable income in place of the financial accounting expense for stock-based compensation. This election, valid for five tax periods, must be applied consistently to all Constituent Entities in the State. The Article outlines mandatory adjustments to GloBE Income or Loss if an option expires unexercised, if the election is made late, or if it is revoked, ensuring proper alignment of tax deductions.