Bahrain has 44 tax agreements in force,1 as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.
Bahrain signed the MLI in 2020 and listed its non-compliant agreements. The agreements modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
Bahrain indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Austria and Bermuda.
Bahrain is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2