On 25 July 2016, the Bahrain Cabinet approved the law for the ratification of the pending protocol to the 2000 income tax treaty with Morocco. The protocol, signed 22 April 2016, is the first to amend the treaty. It replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol will enter into force on the first day of the second month following the exchange of the ratification instruments.