Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 69 provides the legal definition of 'Related Persons' for transfer pricing adjustments under the GloBE rules. It specifies that a relationship exists based on common control, significant influence, or where one person holds 50% or more of the ownership interests in another. This definition explicitly covers connections between natural persons and entities, between two entities where one controls the other, or two entities under the common control of a third person.