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June 26, 2026

The provided document is a Protocol signed on October 14, 2010, amending the original DTAA between Bahrain and Malaysia from June 14, 1999. Its primary functions are to formally recognize the name change from the State of Bahrain to the Kingdom of Bahrain (Article 1) and to insert a new Article 27A, "Exchange of Information," into the original agreement. The new article establishes the framework for competent authorities to exchange tax information that is foreseeably relevant for enforcing the agreement and domestic tax laws, subject to standard confidentiality rules and public policy limitations.

Protocol Amending the Agreement between the Government of the Kingdom of BAHRAIN and the Government of MALAYSIA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Signed at Kuala Lumpur on 14 June 1999

The Government of the Kingdom of Bahrain and the Government of Malaysia

Desiring to amend the Agreement between the two Governments for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Kuala Lumpur on 14 June 1999 (hereinafter referred to as "the Agreement"),

Have agreed as follows:

Contents

Article 1 - Name Change

Article 2 - Exchange of Information

Article 3 - Entry into Force

Article 1
Name Change

That as of 14 February 2002, the State of Bahrain became known as the Kingdom of Bahrain.

Article 2
Exchange of Information

The following new Article shall be inserted after Article 27 (Mutual Agreement Procedure) of the Agreement:

"Article 27A
EXCHANGE OF INFORMATION

Article 1Name Change

Article 2Exchange of Information

Article 1
Name Change

Article 2
Exchange of Information