Bahrain's National Bureau for Revenue (NBR) has issued a Guide to the Scope of the Domestic Minimum Top-Up Law and Registration Requirements. As previously reported, the 15% Domestic Minimum Top-Up Tax (DMTT) applies from 1 January 2025 to large MNE groups operating in Bahrain with consolidated group revenue equal to or exceeding EUR 750 million in at least two of the preceding four fiscal years (revenue test). The guide provides a high-level overview of the scope of the DMTT Law (i.e., which entities fall within its scope) and to outline the registration requirements and process relevant for such entities. The...