The amending protocol to the 2005 income tax treaty between Bahrain and Pakistan was signed on 9 April 2019. The protocol is the first to amend the treaty and includes the following changes: Article 3 (Definitions) is amended to provide that the term "competent authority" means: in the case of Bahrain, the Minister of Finance and National Economy or his authorized representative; and in the case of Pakistan, the Federal Board of Revenue or its authorized representative; Article 8 is replaced with an updated article on Shipping and Air Transport Article 25 is replaced with an updated article on Exchange...