Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 35 outlines the mandatory additions to a Constituent Entity's covered taxes for the tax period, a critical step in calculating the GloBE Effective Tax Rate. The additions comprise four specific items: covered taxes expensed in financial accounts, the Deferred Tax Asset amount arising from GloBE Losses, taxes paid regarding a previously uncertain tax position, and balances related to Qualified Refundable Tax Credits (QRTC) or Marketable Transferable Tax Credits.