- On 29 June 2025, Kuwait issued the Executive Regulations to the Tax Law on Multinational Enterprise Groups, establishing a Domestic Minimum Top-Up Tax.
- The Executive Regulations provide detailed guidance on the application of the DMTT Law, covering the key provisions and scope, among other things.
- Multinational enterprises should review the published Executive Regulations to the DMTT Law to assess their tax, zakat and transfer pricing obligations.
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Executive summary
On 29 June 2025, Kuwait's Mi…
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