Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 57 provides an elective regime for a Domestic Constituent Entity (DCE) to treat an Investment Entity or Insurance Investment Entity as tax-transparent. This five-year election is conditional upon the owner being subject to a mark-to-market tax system in its jurisdiction on its ownership interest at a rate equal to or exceeding the 15% minimum tax rate. If elected, the standard ETR calculation under Article 56 is disapplied.