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HMRC internal manual

Double Taxation Relief Manual

Brunei: Agreements in Force

Brunei Double Taxation Arrangement

Page 1: Agreements in force

Title ARRANGEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
   
Signed 8 December 1950
Statutory Instrument number SI 1950 No. 1977
Entered into force 8 December 1950
Has effect from In Brunei, 1 January 1950

 

In the United Kingdom, in respect of income tax and capital gains tax, 6 April 1950; in respect of corporation tax, 1 April 1950.

 

Protocols amending the 1950 arrangement

Title ARRANGEMENT BETWEEN HER MAJESTY’S GOVERNMENT AND
THE GOVERNMENT OF BRUNEI TO AMEND THE EXISTING ARRANGEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION    
     
  Signed 4 March 1968
  Statutory Instrument number SI 1968 No. 306
  Entered into force 20 November 1968
  Has effect from 20 November 1968

 

Title SUPPLEMENTARY ARRANGEMENT BETWEEN HER MAJESTY’S GOVERNMENT AND THE GOVERNMENT OF BRUNEI
TO AMEND THE EXISTING ARRANGEMENT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME    
     
  Signed 12 December 1973
  Statutory Instrument number SI 1973 No. 2098
  Entered into force 12 December 1973
  Has effect from 6 April 1973

 

Title AGREEMENT BETWEEN THE GOVERNMENT OF HIS MAJESTY THE SULTAN AND YANG DI-PERTUAN OF BRUNEI DARUSSALAM AND
THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND TO AMEND THE ARRANGEMENT BETWEEN THE GOVERNMENT OF BRUNEI AND HIS MAJESTY’S GOVERNMENT FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME MADE IN 1950, AS AMENDED BY AN ARRANGEMENT IN 1968 AND A SUPPLEMENTARY ARRANGEMENT IN 1973    
     
  Signed 11 December 2012
  Statutory Instrument number SI 2013 No. 3146
  Entered into force 19 December 2013
  Has effect from 19 December 2013