Bahrain's National Bureau for Revenue (NBR) has published Mutual Agreement Procedure (MAP) Guidance, which is dated 1 April 2020. The purpose of the MAP guidance is to: Provide taxpayers with necessary information to consider before requesting a MAP; and Allow Competent Authorities in tax matters to cooperate with the intent to resolve international tax disputes. With respect to Bahrain's Competent Authority (BCA), all issues related to Bahrain’s tax treaty network such as Exchange of Information on Request (EOIR), application for Certificates of Residence for Tax Purposes (COR) and Mutual Agreement Procedure (MAP) are dealt with by Foreign Tax Relations Directorate...