Bahrain's National Bureau for Revenue (NBR) has published Decision No. (172) of 2024 issuing the Executive Regulations for Decree-Law No. (11) of 2024 Regarding the Implementation of Tax on Multinational Enterprises, the Domestic Minimum Top-Up Tax (DMTT). As previously reported, the 15% 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 154-page Decision includes the following chapters: Chapter One: Preliminary Provisions Chapter Two: Scope of Application Chapter Three: Location of an Entity...