Bahrain: Updated guidance on mutual agreement procedures

Steps in the MAP process, the minimum requirements for filing a MAP request, and the timeline for completion of the MAP process

Steps in the MAP process, the minimum requirements for filing a MAP request

The National Bureau for Revenue (NBR) in September 2021 published updated guidance on mutual agreement procedures (MAP).

The updated MAP guidance (version 1.1) lists the steps in the MAP process, the minimum requirements for filing a MAP request, and the timeline for completion of the MAP process (among other items). The new version of the MAP guidance specifically includes:

  • Physical and email addresses for applications regarding the exchange of information on request and certificates of residence
  • A revised list of Bahrain’s income tax treaties (currently in force)

Read an October 2021 report [PDF 118 KB] prepared by the KPMG member firm in Bahrain

 

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