On 29 April 2025, the Bahrain Council of Representatives (lower house of the National Assembly) approved the ratification of the pending income tax treaty with Oman. The treaty, signed 15 January 2025, is the first of its kind between the two countries.
Taxes Covered
The treaty covers the income taxes of both countries.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State t…