Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of the KINGDOM OF BAHRAIN and the Government of the REPUBLIC OF TURKEY 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 The Republic of Turkey 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, Air and Land Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Income from Employment
Article 16 - Directors' Fees
Article 17 - Artistes and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Teachers and Students
Article 21 - Other Income
Article 22 - Elimination of Double Taxation
CHAPTER IV - SPECIAL PROVISIONS
Article 23 - Non-Discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Anti-Avoidance Measures
Article 27 - Members of Diplomatic Missions and Consular Posts
CHAPTER V - FINAL PROVISIONS
Article 28 - Entry into Force
Article 29 - Termination