Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Convention between the Government of the Kingdom of BAHRAIN and the Government of the Islamic Republic of PAKISTAN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Preamble
The Government of the Kingdom of Bahrain and the Government of the Islamic Republic of Pakistan desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and to promote and strengthen the economic relations between the two countries,
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 - Air Transport and Shipping
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Income from Debt-Claims
Article 12 - Royalties and Fees for Technical Services
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Director's Fees
Article 17 - Entertainers and Sportspersons
Article 18 - Pensions and Annuities
Article 19 - Government Service
Article 20 - Students, Apprentices and Business Trainees
Article 21 - Other Income
Article 22 - Elimination of Double Taxation
Article 23 - Non-Discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Members of Diplomatic Missions and Consular Posts
Article 27 - Entry Into Force
Article 28 - Termination
Protocol