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Double Taxation Relief Manual

DT3050 - Double Taxation Relief Manual: Bahrain: Agreements in force

Title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Bahrain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains

Signed: 10 March 2010

Statutory Instrument number: SI 2012 No. 3075

Entered into force: 19 December 2012

Has effect:

  • in Bahrain from 1 January 2013
  • in the UK, in respect of taxes withheld at source, from 1 January 2013; in respect of income tax and capital gains tax, from 6 April 2013

The text of the agreement currently in force can be found at the following link: Bahrain tax treaties