DT4052 - Double Taxation Relief Manual: Guidance by country: Brunei: Agreements in force
Title: Arrangement between Brunei and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 8 December 1950
Statutory Instrument number: SI 1950 No. 1977
Entered into force: 8 December 1950
Has effect:
- in Brunei from 1 January 1950
- in the UK, in respect of income tax and capital gains tax, from 6 April 1950; in respect of corporation tax, from 1 April 1950
The text of the arrangement currently in force can be found at the following link: https://www.gov.uk/government/publications/brunei-tax-treaties
Protocols amending the 1950 arrangement
Title: Arrangement between Brunei and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 4 March 1968
Statutory Instrument number: SI 1968 No. 306
Entered into force: 20 November 1968
Has effect:
- 20 November 1968
Title: Supplementary Arrangement between Brunei and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 12 December 1973
Statutory Instrument number: SI 1973 No. 2098
Entered into force: 12 December 1973
Has effect:
- 6 April 1973
Title: Agreement between Brunei and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
Signed: 11 December 2012
Statutory Instrument number: SI 2013 No. 3146
Entered into force: 19 December 2013
Has effect:
- 19 December 2013