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June 26, 2026

This Protocol, signed on April 25, 2017, amends the 2001 Convention between Bahrain and Thailand. It introduces Article 26A, 'Exchange of Information,' mandating the exchange of foreseeably relevant information for carrying out the Convention’s provisions or for administering domestic tax laws. The protocol includes strict confidentiality provisions for all shared data. It also outlines specific limitations, such as when information is not obtainable under the laws or in the normal course of administration, would disclose a trade secret, or would be contrary to public policy.

Protocol Amending the Convention between the Government of the KINGDOM OF BAHRAIN and the Government of the KINGDOM OF THAILAND 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 Kingdom of Thailand desiring to amend the Convention between the two Governments for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Bangkok on the 3rd day of November 2001 (hereinafter referred to as 'the Convention'),

Have agreed as follows:

Contents

Article 1

Article 2

Article 3

Article 1

As of the 14th day of February 2002, the State of Bahrain became known as the Kingdom of Bahrain.

Article 2

The following new Article shall be inserted after Article 26 (Mutual Agreement Procedure) of the Convention:

'Article 26A
EXCHANGE OF INFORMATION