The income tax treaty between Bahrain and Portugal entered into force on 1 November 2016. The treaty, signed 26 May 2015, 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 Portuguese personal income tax, corporate income tax, and surtaxes on corporate income tax. Hydrocarbon PE The treaty includes the provision that a permanent establishment will be deemed constituted if, for a period of more than 90 days, an enterprise of one Contracting State is directly engaged in the exploration for or production of crude...