Bahrain issues guidance on Mutual Agreement Procedure

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 …