OrbitaxProtocol to the Tax Treaty between Bahrain and China has Entered into Force
|Treaty Development|Bahrain-China
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.
Changes Made
The protocol makes the following main changes:
- Amends Article 10 (Dividends) by increasing the withholding tax rate for from 5% to 10%;
- Amends Article 23 (Methods for the Elimination of Double Taxation…
