According to an update from the Bahrain Ministry of Finance, the protocol to the 2001 income tax treaty with Thailand entered into force on 28 March 2018. The protocol, signed 25 April 2017, 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 applies for taxable periods beginning on or after 1 April 2018.