Bahrain Tax Update

Analysis

Slim Gargouri provides an update on tax developments in Bahrain, examining the taxation information exchange agreement between Australia and Bahrain, which was signed on 15 December 2011.

Bahrain-Australia: Signature of exchange of information agreement

Australia and Bahrain signed, on 15 December 2011, a tax exchange information agreement. The agreement was approved by Bahrain on 14 May 2012.

The agreement is consistent with OECD standards and covers:

  • Bahrain income tax payable under Bahrain Emiri Decree No. 22/1979; and

  • Australian taxes of every kind and description imposed under federal laws administered by the Commissioner of Taxation.