Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT framework under Decree-Law No. 157 of 2024, provides specific rules for the shipping sector in Article 30. This article allows for the exclusion of both 'International Shipping Income' and 'Qualified Ancillary International Shipping Income' from the GloBE Income or Loss calculation. The provision sets out detailed definitions for qualifying activities and establishes a crucial substance requirement: both strategic and commercial management of the shipping operations must be physically conducted within Kuwait to be eligible for the exclusion.