Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 9 specifies the foundational step for computing GloBE Income or Loss, which begins with the financial accounting net income of a Constituent Entity. It mandates adjustments for income allocated to Permanent Establishments and from Flow-through Entities, referencing other articles. The use of standalone financial statements is contingent upon strict conditions, including IFRS compliance, mandatory auditing, and alignment with the UPE's tax period, defaulting to consolidated financial statements otherwise.