GTL Summary:

Authorizes the Bureau to issue guides and clarifications consistent with OECD Pillar Two standards to aid implementation.

Document Type: ERS - Executive Regulations
Law: DMTT Law (Decree Law No. 11 of 2024)
Decision Number: executive-regulations-172-article-89
Year: 2024
Country: 🇧🇭 Bahrain
Official Name: Article 89 - Explanatory Guides and Tax Clarifications
Last updated at: 2026-02-23 12:13:40 UTC

Chapter 8 - Administrative Procedures

Article 89 - Explanatory Guides and Tax Clarifications

The Bureau may issue the explanatory guides, and clarifications necessary for the implementation of the provisions of the Law and these Regulations, in addition to illustrative evidence and guidelines that are consistent with the Model Rules, Administrative Guidance, and Commentary issued by the OECD.

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