Ministerial Decision No. 55 of 2025 mandates strict adherence to the Arm’s Length Principle for Constituent Entities (CEs) in Kuwait. Article 22 requires adjustments to financial statements if intra-group transactions, including those with Minority-Owned Constituent Entities (MOCEs) or Investment Entities, deviate from market value. It specifically enforces the recalculation of losses from asset transfers not recorded at arm's length and links allocation rules to Article 31. Transfer pricing methods from Chapter Ten must be applied for compliance.