According to recent reports, the Bahrain Council of Representatives (lower house of the National Assembly) approved on 17 November 2020 the law for the ratification of the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA). Although Bahrain has not yet implemented CbC reporting requirements, it is committed to implementation as a member of the BEPS Inclusive Framework and it is expected that Bahrain will introduce measures to implement CbC reporting in the near future.