Executive summaryOn 1 April 2020, the Bahrain National Bureau of Revenue issued guidance to help taxpayers and Competent Authorities (CAs) to use the Mutual Agreement Procedure (MAP) in resolving double tax treaty (DTT) disputes. The guidance supports Bahrain’s commitment to implement the minimum standards of the OECD1 BEPS2 Action Plan.Detailed discussionBackground and purpose of the guidanceThe Final BEPS Report issued in 2015 contains measures that governments should implement to address the challenges of taxation in highly globalized economies. Action 14, one of the four minimum standards, is related to resolving international tax disputes through MAP.MAP allows taxable persons to present their...