The Protocol to the 2002 income tax treaty between Bahrain and China entered into force on 1 April 2016. The protocol, signed 16 September 2013, is the first to amend the treaty. Changes Made The protocol makes the following main changes: Amends Article 10 (Dividends) by increasing the withholding tax rate for from 5% to 10%; Amends Article 23 (Methods for the Elimination of Double Taxation) in respect of China by adding the provision that when a resident of China directly or indirectly holds at least 20% of the capital of a Bahrain company paying a dividend, the credit for...