Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT Law, addresses transfer pricing for related persons in Chapter 10. Article 70 specifically defines the concept of 'Control'. Control is established when a person can exercise effective influence over another, evidenced by holding 50% or more of voting rights, board seats, capital, or profits. It also includes managing operations, providing 50% or more of loans (excluding financial institutions), or providing 25% or more of guarantees. This definition is crucial for identifying related-party transactions under the new tax framework.