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<h1>Mutual Agreement Procedure in Article 10 of Bahrain DTAA: Resolving Implementation Doubts and Direct Authority Communication Enabled.</h1> Article 10 of the Double Tax Avoidance Agreement (DTAA) between Bahrain and another contracting party outlines the Mutual Agreement Procedure for resolving difficulties or doubts in implementing or interpreting the Agreement. It mandates that the competent authorities from both parties strive to resolve issues through mutual agreement. Additionally, these authorities may establish procedures for specific articles within the Agreement. Direct communication between the competent authorities is permitted to facilitate reaching an agreement under this Article.