Article 1 of Kuwait's MNE Tax Law establishes the foundational definitions for the domestic minimum top-up tax regime. It defines key terms such as Multinational Entities (MNEs), specifying the revenue threshold of EUR 750 million. The article provides precise legal definitions for various entity types critical to the framework, including the Ultimate Parent Entity, Participating Entity, and Governmental Entity. It also defines core tax concepts such as the Minimum Tax Rate (15%), Covered Tax, and Adjusted Covered Tax, aligning the domestic legislation with the OECD's Pillar Two framework and the Income Inclusion Rule.