Article 25 mandates strict record-keeping requirements for all Constituent Entities, Joint Ventures, and subsidiaries within an MNE Group located in Bahrain. Entities must maintain comprehensive records, including accounting books, financial statements, and invoices in either paper or electronic format. These records must be sufficient to allow the National Bureau for Revenue to verify taxable income and tax due. The Filing Constituent Entity is responsible for providing these documents to the Bureau upon request. All local entities are legally required to make their records available to the Filing Constituent Entity to facilitate accurate group-wide tax reporting and compliance.