DT3053 | Double Taxation Relief Manual: Bahrain: Notes

Services permanent establishment (Article 5)

Under paragraph 4 of Article 5 of the agreement, Bahrain can tax UK enterprises that provide services in Bahrain if the enterprise provides services through:

1. an individual who is present in Bahrain for more than 183 days in any 12 month period commencing or ending in the tax concerned

2. employees or other personnel if the services relate to a project within Bahrain (including any connected project) that lasts for more than 183 days in any 12 month period commencing or ending in the tax concerned