Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting Parties.
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June 26, 2026
Agreement between the Government of BAHRAIN and the Government of BERMUDA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The Governments of the Kingdom of Bahrain and of Bermuda (as authorised by the Government of the United Kingdom of Great Britain and Northern Ireland) desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have Agreed as Follows:
Contents
CHAPTER I - SCOPE OF THE AGREEMENT
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, Inland Waterways Transport 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 - Income from Employment
Article 15 - Directors' Fees
Article 16 - Artistes and Sportsmen
Article 17 - Pensions
Article 18 - Government Service
Article 19 - Students
Article 20 - Other Income
CHAPTER IV - TAXATION OF CAPITAL
Article 21 - Capital
CHAPTER V - ELIMINATION OF DOUBLE TAXATION
Article 22 - Elimination of Double Taxation
CHAPTER VI - SPECIAL PROVISIONS
Article 23 - Non-Discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Members of Diplomatic Missions and Consular Posts
CHAPTER VII - FINAL PROVISIONS
Article 27 - Entry into Force
Article 28 - Termination