DT4050 - 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