Article 1
Personal Scope
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Beta Version
Website Last updated:
June 26, 2026
Convention between the Government of the KINGDOM OF BAHRAIN and the Government of the REPUBLIC OF BULGARIA for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital
The Government of the Kingdom of Bahrain and the Government of the Republic of Bulgaria desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital
Have agreed as follows:
Contents
CHAPTER I - SCOPE OF THE CONVENTION
Article 1 - Personal Scope
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 - International Traffic
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Income from Debt-Claims
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Income from Independent Professional and Other Personal Services
Article 15 - Income from Employment
Article 16 - Directors' Fees
Article 17 - Artistes and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students
Article 21 - Teachers and Researchers
Article 22 - Other Income
CHAPTER IV - TAXATION OF CAPITAL
Article 23 - Capital
CHAPTER V - METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 24 - Elimination of Double Taxation
CHAPTER VI - SPECIAL PROVISIONS
Article 25 - Non-Discrimination
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Members of Diplomatic Missions and Consular Posts
CHAPTER VII - FINAL PROVISIONS
Article 29 - Entry into Force
Article 30 - Termination