Executive summary
On 1 April 2020, the Bahrain National Bureau of Revenue issued guidance to help taxpayers and Competent Authorities (CAs) to use the Mutual Agreement Procedure (MAP) in resolving double tax treaty (DTT) disputes. The guidance supports Bahrain’s commitment to implement the minimum standards of the OECD1 BEPS2 Action Plan.
Detailed discussion
Background and purpose of the guidance
The Final BEPS Report issued in 2015 contains measures that governments should implement to address the …