Bahrain's Ministry of Industry and Commerce (MoIC) has reportedly issued a letter to all MoIC registered entities that details the Country-by-Country (CbC) filing requirements in respect of the reporting fiscal year ended 31 December 2023. Bahrain's CbC reporting requirements apply for MNE groups meeting a BHD 342 million consolidated group revenue threshold in the previous year. With respect to CbC notification filing, the letter provides that non-parent constituent entities of MNE groups meeting the threshold are required to file the CbC notification on the identity and tax residence of their ultimate parent entity via email to es@moic.gov.bh. With respect to...