Bahrain and China have recently amended their 2002 double tax treaty (DTT) by a protocol signed on 16 September 2013. The protocol will enter into force on the 30th day after the exchange of ratification and will apply to income derived during the taxable years beginning on or after the first day of January following its entry into force.
Despite this amendment, Bahrain managed to conclude a number of treaties in recent years with OECD and some other developed countries (for example, the United Kingdom, Ireland, Austria, Luxembourg, the Netherlands, Singapore, South Korea, Hungary, and Belgium), making it a favorable place for investments in the region and elsewhere.
