The Double Taxation Relief and International Tax Enforcement (Brunei Darussalam) Order 2013
The Schedule to this Order contains an Agreement and Protocol (“the Arrangements”) which further amend an arrangement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Brunei Darussalam for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fiscal Evasion (“the 1950 Arrangement”). The 1950 Arrangement was scheduled to the Double Taxation Relief (Taxes on Income) (Brunei) Order (S.I. 1950/1977) and previously amended by the supplementary arrangements scheduled to the Double Taxation Relief (Taxes on Income) (Brunei) Orders S.I.1968/306 and S.I 1973/2098. This Order brings the Arrangements into effect.