On 26 May 2015, officials from Bahrain and Portugal signed an income tax treaty. The treaty 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 oil or other natural hydrocarbons...