Article 14 of Kuwait's Decree-Law No. 157 of 2024 introduces a safe harbour provision allowing a taxpayer to opt for a simplified calculation method if a top-up tax liability arises. This mechanism is designed to potentially reduce the administrative and compliance burden for qualifying MNE Groups operating in Kuwait. The article delegates the authority to establish the specific operational framework for this safe harbour to subsequent executive regulations. These future regulations will define the precise controls, conditions, and eligibility criteria that taxpayers must meet to utilise the simplified calculation method for their QDMTT obligations.