DT3053 - Double Taxation Relief Manual: Guidance by country: 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:
- an individual who is present in Bahrain for more than 183 days in any 12 month period commencing or ending in the tax concerned
- 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