GTL Summary:

Mandates that jurisdictional tax computations for Stateless entities be performed on a standalone basis for each such entity.

Document Type: ERS - Executive Regulations
Law: DMTT Law (Decree Law No. 11 of 2024)
Decision Number: executive-regulations-172-article-53
Year: 2024
Country: 🇧🇭 Bahrain
Official Name: Article 53 - Tax Computation for Stateless Constituent Entities
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 6 - Tax Computation

Article 53 - Tax Computation for Stateless Constituent Entities

For the purposes of the computation of the Effective Tax Rate of a Stateless Constituent Entity that is located in the Kingdom pursuant to Paragraph D of Article 8 of the Law, the Adjusted Covered Tax and Constituent Entity Income or Loss shall be calculated on a standalone basis separated for each of such Stateless Constituent Entity.

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