<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>Article 10</td><td>0% (residence state only)</td><td>Provided the resident is the beneficial owner of the dividends</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Provided the resident is the beneficial owner of the income</td></tr></table>
Agreement between the Government of the KINGDOM OF BAHRAIN and the Government of IRELAND for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
The Government of the Kingdom of Bahrain and the Government of Ireland, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, have agreed as follows:
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