On 17 May 2020, Bahrain's Consultative (Shura) Council (upper house of the National Assembly) approved the law for the ratification of the pending protocol to the 2005 income tax treaty with Pakistan. The law was approved by the Council of Representatives (lower house) on 25 February. The protocol, signed 9 April 2019, updates the definition of "competent authority" for both Contracting States and replaces the articles on Shipping and Air Transport and Exchange of Information. The protocol will enter into force and generally apply once the ratification instruments are exchanged.