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Bahrain Introduces Pillar 2 Domestic Minimum Top-up Tax

|Approved Changes|Bahrain
Bahrain

Bahrain's National Bureau for Revenue (NBR) has announced the introduction of a new tax for multinational enterprises that aligns with OECD standards. The new tax is in the form of a domestic minimum top-up tax (DMTT) at a rate of 15% that exclusively applies to large MNE groups operating in Bahrain with consolidated group revenue equal to or exceeding EUR 750 million in at least two of the pr…

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