The Protocol to the 2002 income tax treaty between Bahrain and China entered into force on 1 April 2016. The protocol, signed 16 September 2013, is the first to amend the treaty.
The protocol makes the following main changes:
The protocol also amends Article 2 (Taxes Covered) in respect of China, amends Article 3 (General Definitions) to change the meaning of the term "competent authority" in respect of Bahrain, and amends Article 4 (Resident) to expand the meaning of the term "resident of Contracting State".
The protocol applies from 1 January 2017.
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