Article 2 Double taxation and international tax enforcement agreement to have effect

the agreement set out in the Schedule to this Order has been made with the Government of the Kingdom of Bahrain;

the agreement has been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the Kingdom of Bahrain and for the purpose of assisting international tax enforcement; and

it is expedient that the agreement should have effect.