Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Bahrain

Recent developments relating to MAP in Bahrain prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Bahrain did not provide the relevant information.

Other developments relating to MAP

• Bahrain did not provide the relevant information.

Latest Action 14 Peer Review report

13 September 2022 - https://doi.org/10.1787/0f90e048-en

Tax treaty network of Bahrain

• 45 treaties, applicable to 45 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Bahrain's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
35	No information	No information

Source: OECD

Bahrain's MAP programme

Organisation of competent authority function

• one head of unit

• contact persons for MAP requests:

  • Foreign Tax Relations Directorate National Bureau for Revenue

    Bahrain World Trade Centre, West Tower P.O. Box 17555 Manama Kingdom of Bahrain Tel No: [phone] e-Fax No: [phone] E-mail: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Guidance on Mutual Agreement Procedure (MAP), September 2021	https://www.nbr.gov.bh/publications/view/Bahrains_Mutual_Agreement_Procedure_MAP_Guidance (Sections “How does it work?” and “Minimum requirements for a MAP request” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	27 October 2021	https://www.oecd.org/tax/dispute/bahrain-dispute-resolution-profile.pdf

Overview of Bahrain's MAP Statistics for 2022

Bahrain did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-bahrain.pdf for details with respect to Bahrain's MAP Statistics.