The amending protocol to the 2005 income tax treaty between Bahrain and Pakistan was signed on 9 April 2019. The protocol is the first to amend the treaty and includes the following changes:

• Article 3 (Definitions) is amended to provide that the term "competent authority" means:
  • in the case of Bahrain, the Minister of Finance and National Economy or his authorized representative; and
  • in the ca…