The income tax treaty between Bahrain and Guernsey entered into force on 26 November 2025. The treaty, signed 29 September 2024, is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Bahrain income tax and Guernsey income tax.
Permanent Establishment
The treaty includes the provision that an enterprise shall be deemed to have a permanent establishment in a Contracting Party and to carry on business through that permanent establishment if in that Party i…