On 14 March 2018, the King of Bahrain, Hamad bin Isa Al Khalifa, signed the law for the ratification of the pending protocol to the 2001 income tax treaty with Thailand. The protocol is the first to amend the treaty. It clarifies that the State of Bahrain became known as the Kingdom of Bahrain as of 14 February 2002 and adds a new Article 26A (Exchange of Information) in line with the OECD standard for information exchange (original treaty has no exchange provisions). The protocol will enter into force once the ratification instruments are exchanged and will apply from the...