On 25 May 2017, the Moroccan Council of Ministers approved the pending protocol to the 2000 income tax treaty with Bahrain. The protocol, signed 22 April 2016, 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 replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol will enter into force and apply on the first day of the second month following the exchange of the ratification instruments.