Bahrain's National Bureau for Revenue (NBR) has published Mutual Agreement Procedure (MAP) Guidance dated September 2021, which updates and replaces the prior guidance issued in April 2020. The guidance overall is largely unchanged, although there are a few editorial adjustments and changes in contact information for the Bahrain competent authority, which has been changed to the Foreign Tax Relations Directorate. Further, the list of Bahrain's in-force tax treaties (DTCs), which form the legal basis for MAP in Bahrain, has been updated to include the 2019 tax treaty with Switzerland that entered into force on 27 July 2021 and generally applies from 1 January 2022.