Ministerial Decision No. 55 of 2025 establishes Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 2 provides a comprehensive definition of a 'Permanent Establishment' (PE) for non-resident entities operating in the State. It details the criteria for creating a PE, including having a fixed place of business, a construction site exceeding six months, or a dependent agent concluding contracts. The article aligns with international tax standards by referencing the OECD Model Tax Convention and specifies activities deemed preparatory or auxiliary, which do not constitute a PE.