Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Parties.
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June 18, 2026
Agreement between the Government of the KINGDOM OF BAHRAIN and THE STATES OF GUERNSEY for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance
The Government of the Kingdom of Bahrain and the States of Guernsey,
Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,
Intending to conclude an Agreement for the elimination of double taxation with respect to the taxes covered by this Agreement 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 Agreement for the indirect benefit of residents of third jurisdictions),
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 - Income from Employment
Article 15 - Directors' Fees
Article 16 - Artistes and Sportsmen
Article 17 - Pensions
Article 18 - Government Service
Article 19 - Students
Article 20 - Other Income
Article 21 - Elimination of Double Taxation
Article 22 - Non-Discrimination
Article 23 - Mutual Agreement Procedure
Article 24 - Exchange of Information
Article 25 - Members of Diplomatic Missions and Consular Posts
Article 26 - Entitlement to Benefits
Article 27 - Signature and Entry into Force
Article 28 - Termination