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Kuwait issues Executive Regulations to the Kuwait DMTT Law

|Tax Alerts, Legislation & Policy, Na ...|Kuwait
Kuwait

  • 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 t…

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