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<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td></td><td>Not provided</td><td></td></tr><tr><td>Interest</td><td></td><td>Not provided</td><td></td></tr><tr><td>Royalties</td><td></td><td>Not provided</td><td></td></tr><tr><td>Fees for Technical Services (FTS)</td><td>N/A</td><td>Not provided</td><td></td></tr><tr><td>Capital Gains : Immovable Property</td><td></td><td>Not provided</td><td></td></tr><tr><td>Capital Gains : Shares</td><td></td><td>Not provided</td><td></td></tr><tr><td>Construction PE</td><td></td><td>Not provided</td><td></td></tr><tr><td>Services PE</td><td>N/A</td><td>Not provided</td><td></td></tr></table><h3>Other Relevant Provisions</h3><table><tr><th>Provision</th><th>Article reference</th><th>Description</th></tr></table>

PROTOCOL AMENDING the Agreement between the Government of KINGDOM OF BAHRAIN and the Government of His Majesty the Sultan and Yang Di-Pertuan of BRUNEI DARUSSALAM for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

The Government of the Kingdom of Bahrain and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam,

Desiring to amend the Agreement between the Government of the Kingdom of Bahrain and the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Manama on the 14^th of January 2008 (hereinafter referred to as "the Agreement"),

Have agreed as follows:

Contents

Article 1

Article 2

Article 3

Article 1

The text of Article 27 of the Agreement is deleted and replaced by the following: