<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td></td><td>Not provided</td><td></td></tr><tr><td>Interest</td><td>Article V(a)</td><td>0% (exempt in source state)</td><td>For interest from deposits with banks where funds are directly connected with international air transport.</td></tr></tbody></table>
Agreement between the Government of the State of BAHRAIN and the Government of the People's Republic of CHINA Concerning Reciprocal Exemption from Taxation on Income Arising from International Transportation by Air Transport Enterprises
The Government of the State of Bahrain and the Government of the People's Republic of China, in accordance with the principles of equality and mutual benefit have reached to an agreement for reciprocal exemption from taxation on income arising from international transportation by air transport enterprises as follows:
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