Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of the KINGDOM OF BAHRAIN and the Government of the KINGDOM OF BELGIUM for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
THE GOVERNMENT OF THE KINGDOM OF BAHRAIN
AND
THE GOVERNMENT OF THE KINGDOM OF BELGIUM
DESIRING to conclude a Agreement for the avoidance of double taxation and the prevention of tax fraud and fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Contents
CHAPTER I - SCOPE OF THE CONVENTION
Article 1 - Persons Covered
Article 2 - Taxes Covered
CHAPTER II - DEFINITIONS
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Income from Debt Claims
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Income from Employment
Article 16 - Company Managers
Article 17 - Artists and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students
Article 21 - Other Income
CHAPTER IV - TAXATION OF CAPITAL
Article 22 - Capital
CHAPTER V - METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 23 - Elimination of Double Taxation
CHAPTER VI - SPECIAL PROVISIONS
Article 24 - Non-discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Aid in Recovery
Article 28 - Limitation of Benefits
Article 29 - Members of Diplomatic Missions and Consular Posts
CHAPTER VII - FINAL PROVISIONS
Article 30 - Entry into Force
Article 31 - Termination
Protocol