Bahrain

Overall determination on the legal framework: In Place

Bahrain was first reviewed during the 2018/2019 peer review. This report is supplementary to that previous report (OECD, 2018[2]).

Bahrain has 44 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Bahreïn compte 44 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

This report is Bahrain’s first annual peer review report. Consistent with the agreed methodology this report covers: (i) the domestic legal and administrative framework, (ii) the exchange of information framework as well as (iii) the appropriate use of CbC reports. There is no filing obligation for a CbC report in Bahrain yet.

The Constitution of 2002 provides equal rights to women and men of Bahrain and has improved the situation of women in many areas. In other ways, the situation of women continues to be affected by patriarchal norms and traditions. Women’s level of education is often high, but their employment opportunities are limited. Bahrain’s first report on the UN Millennium Development Goals identifies changing traditional views of the role of women – both in society and the workforce – as a main challenge to be addressed.