Pakistan has published an amended version of the 2005 income tax treaty with Bahrain including the addition of a notification that the amending protocol signed on 8 April 2019 entered into force on 13 July 2020. 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 …