DT: Brunei: double taxation agreement, Article 1: Taxes covered
- The taxes which are the subject of this Arrangement are
In the United Kingdom: The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`).
The income tax (hereinafter referred to as `Brunei tax`).
- 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.