<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></td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td></td></tr></table>
Agreement between the Government of the KINGDOM OF BAHRAIN and THE STATES OF GUERNSEY for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance
The Government of the Kingdom of Bahrain and the States of Guernsey,
Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,
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