Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the KINGDOM OF BAHRAIN for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance

The Government of the United Arab Emirates and the Government of the Kingdom of Bahrain, desiring to develop their relationship and to enhance cooperation between them in tax matters, and to conclude an agreement for the elimination of double taxation with respect to taxes on income, and for the prevention of opportunities for tax reduction or non-taxation through tax evasion or tax avoidance (including through arrangements for the use of the Agreement aimed at obtaining benefits provided by this Agreement for the indirect benefit of residents of a third State), have agreed as follows: