Guidance by country: Bahrain: agreement
A comprehensive agreement (SI 2012/3075) entered into force on [ ] and has effect:
- In the United Kingdom from 1 January 2013 for taxes withheld at source, from 1 April 2013 for corporation tax and from 6 April 2013 for income tax (except for tax withheld at source) and capital gains tax.
- In Bahrain from 1 January 2013.
If using the HMRC Intranet, the agreement and amending protocol can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Bahrain” will provide a link to the treaty.