Bahrain: Country-by-country reporting and notification obligations

A resolution for the exchange of CbC reports has been issued.

A resolution for the exchange of CbC reports has been issued.

Bahrain ratified the Multilateral Competent Authority Agreement (MCAA) on the automatic exchange of country-by-country (CbC) reports, and a resolution for the exchange of CbC reports has been issued.

CbC reporting obligations apply to all businesses that have a legal entity or branch in Bahrain and are members of a multinational enterprise (MNE) group with annual consolidated revenue of at least BHD 342 million (approximately U.S. $906 million). Read TaxNewsFlash for background and a set of “frequently asked questions” (FAQs).

The KPMG member firm in Bahrain has prepared a decision tree [PDF 510 KB] for determining an entity’s CbC reporting notification and reporting obligations. 


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