Bahrain's National Bureau for Revenue (NBR) has published additional guidance on the new domestic minimum top-up tax (DMTT), which applies from 1 January 2025 at a rate of 15% 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. This includes a general overview of what the DMTT is, as well as a DMTT charter setting out the rights and duties of taxpayers.
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What is the Domestic …