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

None of Bahrain’s agreements comply with the minimum standard or are subject to a complying instrument.

Bahrain indicated in its response to the Peer Review questionnaire that it is currently working towards signing the MLI in 2020.

Bahrain further indicated that bilateral negotiations would be used with respect to several agreements.

No jurisdiction has raised any concerns about their agreements with Bahrain.

Bahrain is encouraged to implement the minimum standard in its agreements.

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