DT4070 - DT: Brunei: double taxation agreement, Article 1: Taxes covered

(1)

1. The taxes which are the subject of this Arrangement are

 

 

1. In the United Kingdom: The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`).

2. In Brunei:

The income tax (hereinafter referred to as `Brunei tax`).

1. This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Brunei after this Arrangement has come into force.