Bahrain's National Bureau for Revenue has published Decree-Law No. (11) of 2024 regarding the Implementation of Tax on Multinational Enterprises.Decree Law No. (11) of 2024 introduces a Domestic Minimum Top-Up Tax that will apply to multinational enterprises operating in Bahrain with a consolidated annual revenue exceeding €750m in two of the last four fiscal years.Businesses should review the provisions of Decree Law No. (11) of 2024 and carry out appropriate impact assessments as applicable.  Executive summaryOn 1 September 2024, Bahrain's National Bureau for Revenue (NBR) published Decree-Law No. (11) of 2024 regarding the Implementation of Tax on Multinational Enterprises (Law)....