Article 14 introduces the Simplified Computation Safe Harbour, providing three scenarios where the Domestic Minimum Top-Up Tax for Bahrain-based entities shall be zero. First, if the simplified Constituent Entity Income is below the Substance-based Income Exclusion. Second, if the average annual revenue is under EUR 10 million and average income is under EUR 1 million (or a net loss) over a three-year period. Third, if the Effective Tax Rate meets or exceeds the 15% Minimum Rate. The National Bureau for Revenue will prescribe the specific simplified computation methods via Regulations, ensuring compliance remains manageable and aligned with OECD Pillar Two administrative guidance.