Version 1.1 of the National Bureau for Revenue's Guidance on the Mutual Agreement Procedure explains how taxpayers may ask the Bahrain Competent Authority to resolve taxation not in accordance with an applicable Double Taxation Convention. It identifies the Foreign Tax Relations Directorate as the responsible body, describes how a MAP request is initiated by a taxpayer or by a Contracting State's Competent Authority, and lists the minimum information a request must contain, including transfer pricing and withholding tax details. It sets out acceptance criteria, time limits such as 30-day notifications and a two-year resolution aim, the legal basis in Bahrain's in-force DTCs, and confidentiality protections.