Ministerial Decision No. 55 of 2025, which provides the Executive Regulations for Kuwait's DMTT Law (Decree-Law No. 157 of 2024), begins with Article 1 establishing foundational definitions. This article clarifies critical terminology for applying the Pillar Two framework, including 'MNE Group', 'Constituent Entity', 'Ultimate Parent Entity', and 'GloBE Income'. It formally defines concepts such as the 'Revenue Threshold' of EUR 750 million and the 'Minimum Tax' rate of 15%, aligning Kuwait's domestic legislation with the OECD GloBE Model Rules for calculating Top-Up Tax.