The Double Taxation Relief and International Tax Enforcement (Brunei Darussalam) Order 2013

• Citation: S.I. 2013/3146
• Sections: 2

Section 1 Citation

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Brunei Darussalam) Order 2013.

Section 2 Double taxation and international tax enforcement arrangements to have effect

It is declared that—

(a) the arrangements specified in the Agreement and Protocol set out in the Schedule to this Order, which amend the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Brunei) Order 1950 , have been made with the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam;

(b) the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax and taxes of a similar character imposed by the laws of Brunei Darussalam and for the purpose of assisting international tax enforcement; and

(c) it is expedient that those arrangements should have effect.