Ministerial Decision No. 55 of 2025 details Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 45 defines 'Eligible Tangible Assets,' a key component for the Substance-Based Income Exclusion. It includes property, plant, and equipment located in Kuwait but excludes assets generating specific shipping income or held for investment. The Article outlines the methodology for calculating the carrying value, which is the average of beginning and end-of-period values from the UPE's consolidated financial statements, adjusted for depreciation, impairment, and capitalized payroll costs.