GTL Summary:

Article 3 of Decree-Law No. 157 of 2024 establishes a crucial principle of legal hierarchy. It stipulates that the provisions contained within this decree-law concerning the Qualified Domestic Minimum Top-Up Tax (QDMTT) shall have legal precedence in any situation where they conflict with the provisions of any other law. This supremacy clause ensures the consistent and unambiguous application of the GloBE rules as implemented in Kuwait, preventing potential legal challenges or ambiguities that could arise from contradictory legislation. It solidifies the decree-law as the primary authority for MNEs on matters of minimum taxation.