Ministerial Decision No. 55 of 2025, implementing Kuwait's DMTT Law, sets out rules for corporate restructurings in Article 51. It specifies the tax treatment when a Constituent Entity joins or leaves an MNE Group during an 'Acquisition Year'. The Article mandates that the MNE Group only includes the target entity's financials (FANIL, Adjusted Covered Taxes) consolidated in its accounts. It provides for adjustments to Eligible Payroll Costs and Tangible Assets and governs the transfer of Deferred Tax Assets and Liabilities between the involved MNE groups.