Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework under Decree-Law No. 157 of 2024, provides the crucial definition of 'Covered Taxes' in Article 33. This article is foundational for calculating Adjusted Covered Taxes under the GloBE rules. It specifies which taxes are included, such as those on income and profits, and details significant exclusions. Excluded amounts encompass taxes from Qualified IIR and UTPR, the DMTT itself, and contributions under specific Kuwaiti laws like Zakat. The article also provides key definitions for 'Qualified Imputation Tax' and 'QDMTT'.