Requires regard to the global minimum, the qualified domestic minimum top-up tax safe harbour and relevant OECD rules and guidance when applying and interpreting the Law.
What should you do now?For an international concept, start with Bahrain's Law, Regulations and decisions, then use OECD materials for context and consistency.
What does the official Article provide?
The official source is Arabic. This English commentary is explanatory and is not presented as an official translation.
Requires regard to the global minimum, the qualified domestic minimum top-up tax safe harbour and relevant OECD rules and guidance when applying and interpreting the Law.
This is a verified summary, not a substitute quotation. The complete official Arabic text is linked below and must be read with the Regulations and later decisions for a final decision.
Arabic text of Article 2
The official source is Arabic. The English content on this page is explanatory and is not presented as an official translation.
Show the Article as published (Arabic)
أهداف القانون
أ- يراعي عند تطبيق أحكام هذا القانون أو تفسيره الأهداف الآتية:
1- ضمان تطبيق حد أدنى عالمي لضريبة إضافية محلية على كيانات مجموعة المشاريع متعددة الجنسيات والتي تقع في المملكة، وتنفيذ تلك الضريبة وإدارتها بطريقة تتفق مع النتائج المراد تحقيقها من خلال القواعد النموذجية.
2- إرساء مبدأ الملاذ الآمن "Safe Harbour" لضريبة الحد الأدنى الإضافية المؤهلة Qualified Domestic Top Up Tax بما يساعد على تسهيل امتثال مجموعات المشاريع متعددة الجنسيات التي تقع في المملكة.
ب- يراعى عند تطبيق أحكام هذا القانون أو تفسيره أو إصدار اللوائح والقرارات اللازمة لتنفيذ أحكامه القواعد والتوجيهات المتعلقة بتآكل وتحويل الأرباح الصادرة عن منظمة التعاون الاقتصادي والتنمية OECD وبالأخص القواعد النموذجية.
Source: Decree-Law No. 11 of 2024, Legislation and Legal Opinion Commission (lloc.gov.bh).
What does the Article mean in plain language?
Explains why Pillar Two concepts appear in Bahrain's Law. It does not make every international document Bahrain law by itself; adoption and the domestic legal hierarchy still matter.
Anyone beginning a group-scope review or reading any computation or obligation in the Law.
For an international concept, start with Bahrain's Law, Regulations and decisions, then use OECD materials for context and consistency.
Confusing interpretive background with a binding domestic source.
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Is the Article enough on its own?
Usually not. The Decree-Law states the rule, the Regulations detail the computation or procedure and guidance explains application. Use all three for an obligation, amount or deadline.
Are OECD materials binding by themselves?
Not every international document is Bahrain legislation by itself. It is used within the Law's referrals or a competent adoption instrument, while current Bahrain legislation and decisions remain controlling.