Protocol to Income Tax Treaty between Singapore and Bahrain: Entry into force

Concluded on 14 October 2009, the protocol to the income tax treaty between Bahrain and Singapore entered into force on 29 September 2012.

According to the protocol, Article 25 of the Agreement was amended to provide that competent authorities of the contracting states shall exchange relevant information for carrying out the provisions of the agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the contracting states, or of their political subdivisions or local authorities, insofar as the taxation there under is not contrary to the agreement.