Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework under Decree-Law No. 157 of 2024, details the treatment of asset and liability transfers. Article 52 mandates that gains or losses from standard disposals are included in the GloBE Income calculation. However, for a 'GloBE Reorganization', such gains are excluded, with the acquirer using the disposer's carrying value. The article provides specific rules for any 'Non-Qualifying Gain or Loss' within such reorganizations and offers an election for entities to adjust assets to fair value, spreading the gain over five years.