Ministerial Decision No. 55 of 2025 implements Kuwait's DMTT framework under Decree-Law No. 157 of 2024. Article 58 establishes the optional Taxable Distribution Method for a Constituent Entity (CE) owner in Kuwait holding an interest in an Investment Entity. This election, valid for five tax periods, is permissible if the CE-owner is taxed on distributions at or above the 15% minimum rate. It requires including actual and deemed distributions in the owner's GloBE Income, while excluding the Investment Entity's results from ETR computations, aligning with OECD GloBE principles.