The National Bureau for Revenue (NBR) has published Bahrain’s first Domestic Minimum Top-Up Tax (DMTT) Transfer Pricing Guide, marking a key step in implementing the OECD Pillar Two Global Anti-Base Erosion (GloBE) framework.
The guide outlines how transfer pricing principles apply under the DMTT regime, detailing compliance, documentation, and arm’s length principles for multinational enterprise (MNE) groups in Bahrain .
