This Protocol, signed on 23 November 2009, amends the 2007 DTAA between the Kingdom of Bahrain and the Kingdom of Belgium. It substitutes Article 26 of the original Convention, establishing new provisions for the exchange of information. The competent authorities shall exchange foreseeably relevant information for administering domestic tax laws and the Convention's provisions. The Protocol mandates that all exchanged information be treated as secret, with disclosure limited to authorities concerned with tax assessment and enforcement. It prevents states from declining information requests solely because the data is held by a financial institution or due to a lack of domestic interest, strengthening measures against fiscal evasion.