Bahrain

There are no specific rules in Bahrain on the calculation of specific items of income, such as inventory valuation, capital gains, dividend income, interest income, or foreign income.

DMTT income determination

The CE income or loss under the DMTT law refers to the financial accounting net income before applying any consolidation adjustments to eliminate intra-group transactions, in line with the local financial accounting standards of the CEs. Additionally, the DMTT Law and its Executive Regulations outline specific adjustments to be factored into the determination of CE income or loss, including excluded dividends, excluded equity gains and losses, transfer pricing adjustments, and other relevant items in line with the GloBE Model Rules.