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June 26, 2026

This document is a Protocol, signed on October 14, 2009, which amends the original DTAA between Bahrain and Singapore from February 18, 2004. The Protocol's sole function is to delete and replace the text of Article 25 of the original agreement. The new Article 25 establishes a modernized and comprehensive framework for the exchange of information between the competent authorities of both states. This update is designed to ensure the proper administration and enforcement of domestic tax laws and the provisions of the DTAA, subject to standard confidentiality rules and limitations.

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

The Government of the Kingdom of Bahrain and the Government of the Republic of Singapore,

Desiring to amend the Agreement between the Government of the Kingdom of Bahrain and the Government of the Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Manama, Bahrain on the 18th of February 2004 (hereinafter referred to as 'the Agreement'),

Have agreed as follows:

Contents

Article 1 -

Article 2 -

Article 3 -

Article 1

The text of Article 25 of the Agreement is deleted and replaced by the following: