Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 36 specifies the items that reduce the 'Covered Taxes' for a Constituent Entity when calculating its tax liability. These reductions include tax expenses on income excluded from GloBE calculations, amounts from non-qualified or non-marketable tax credits, taxes related to uncertain tax positions, and current tax expenses not expected to be paid within three years. This provision ensures an accurate tax base for determining the Effective Tax Rate and any Top-up Tax.