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 His Majesty the Sultan and Yang Di-Pertuan of BRUNEI DARUSSALAM for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
Preamble
The Government of the Kingdom of Bahrain and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam,
Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital,
Have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Income from Debt-Claims
Article 12 - Royalties
Article 13 - Technical Fees
Article 14 - Capital Gains
Article 15 - Independent Personal Services
Article 16 - Dependent Personal Services
Article 17 - Directors' Fees and Remuneration of Top-Level Managerial Officials
Article 18 - Artistes and Sportspersons
Article 19 - Pensions and Social Security Payments
Article 20 - Government Service
Article 21 - Teachers and Researchers
Article 22 - Students
Article 23 - Other Income
Article 24 - Methods for the Elimination of Double Taxation
Article 25 - Non-Discrimination
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Members of Diplomatic Missions and Consular Posts
Article 29 - Entry Into Force
Article 30 - Termination
Protocol