Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Beta Version
Website Last updated:
June 26, 2026
Convention between the Government of the KINGDOM OF BAHRAIN and the SWISS FEDERAL COUNCIL for the Elimination of Double Taxation with respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance
The Government of the Kingdom of Bahrain and the Swiss Federal Council
Desiring to further develop the economic relationship and to enhance their cooperation in tax matters,
Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income and on capital without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States)
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 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Entertainers and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students
Article 21 - Other Income
Article 22 - Capital
Article 23 - Elimination of Double Taxation
Article 24 - Non-discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Members of Diplomatic Missions and Consular Posts
Article 28 - Miscellaneous Provisions
Article 29 - Entry into Force
Article 30 - Termination
Protocol