The Preamble to Decree-Law No. 11 of 2024 establishes the legal foundation for implementing the tax on multinational enterprises in Bahrain. Issued by King Hamad Bin Isa Al Khalifa, the decree references Article 38 of the Constitution and various existing commercial, civil, and criminal laws to provide a robust regulatory framework. It acknowledges international commitments, specifically the OECD’s Base Erosion and Profit Shifting (BEPS) measures. Following a presentation by the Prime Minister and Cabinet approval, this decree authorises the National Bureau for Revenue to administer the Domestic Minimum Top-Up Tax to ensure global tax compliance standards within the Kingdom.