Unofficial Translation
Regarding the Implementation of Tax on Multinational Enterprises
Decree-Law No. 11 of 2024
We, Hamad Bin Isa Al Khalifa, King of the Kingdom of Bahrain
Having reviewed the Constitution and in particular Article 38 thereof,
And the Civil and Commercial Procedures Law promulgated by Legislative Decree Law No. 12 of 1971, and its amendments;
And Legislative Decree No. 15 of 1976 promulgating the Penal Law, and its amendments,
And Legislative Decree No. 7 of the 1987 promulgating the Trade Law, and its amendments,
And the Legislative Decree No. 10 of 1992 promulgating the Commercial Agency Law, and its amendments,
And Civil Law No. 19 of the year 2001, adjusted by Legislative Decree No. 27 for the year 2017,
And Legislative Decree No. 21 of the year 2001 promulgating the Commercial Companies Law, and its amendments,
And Legislative Decree No. 46 of the year 2002 promulgating Criminal Procedures Law, and its amendments,
And Legislative Decree No. 64 of 2006, for the Central Bank of Bahrain and Financial Institutions, and its amendments,
And the Legislative Decree No. 27 of 2015 promulgating the Commercial Register, and its amendments,
And Law No. 1 of 2021 Approving the Accession of the Kingdom of Bahrain to the Multilateral Convention of Competent Authorities for the Exchange of Reports between the Relevant Countries,
And Legislative Decree No. 22 of 2021 promulgating the Law on Execution in Civil and Commercial Matters,
And Law No. 2 of 2022 approving the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI),
Following the presentation by the Prime Minister,
And after the approval of the Cabinet,