The income tax treaty between Bahrain and Hungary entered into force on 19 June 2015. The treaty, signed 24 February 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Bahrain income tax payable under Amiri Decree No. 22/1979, and Hungarian personal income tax and corporate tax. Withholding Tax Rates Dividends - 0% if the beneficial owner is a company (other than a partnership that is not liable to tax), otherwise 5% Interest - 0% Royalties - 0% Capital Gains The following capital gains derived by a resident of one Contracting State may be...