Brunei: tax treaties
Tax treaties and related documents between the UK and Brunei.
Documents
Details
The Double Taxation Agreement entered into force on 8 December 1950 and was amended on 4 March 1968, 12 December 1973 and 11 December 2012.
The agreement takes effect in Brunei from 1 January 1950 and in the UK from:
- 6 April 1949 for surtax
- 1 April 1950 for profits tax
- 6 April 1950 for Income Tax