Bahrain's National Bureau for Revenue has published an updated version of its Imports and Exports VAT Guide, dated 6 May 2019. The main update is a new sub-section on imports by non-resident suppliers as follows: Import by non-resident suppliers There may be cases where a non-resident supplier is required to bring goods into Bahrain from outside the territory of the Implementing States for the purpose of supplying them as part of a supply of goods with installation or as part of a construction service carried out in Bahrain. From a contractual point of view, the ownership and the risks associated...