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