DT4078 - DT: Brunei: double taxation agreement,
Article 9 Income from personal (including professional)
services
9.-
An individual who is a resident of the United Kingdom shall be
exempt from Brunei tax on profits or remuneration in respect of
personal (including professional) services performed within Brunei
in any year of assessment if-
he is present within Brunei for a period or periods not
exceeding in the aggregate 183 days during that year, and
the services are performed for or on behalf of a person
resident in the United Kingdom, and
the profits or remuneration are subject to United Kingdom tax.
An individual who is a resident of Brunei shall be exempt from
United Kingdom tax on profits or remuneration in respect of
personal (including professional) services performed within the
United Kingdom in any year of assessment if-
he is present within the United Kingdom for a period or periods
not exceeding in the aggregate 183 days during that year, and
the services are performed for or on behalf of a person
resident in Brunei, and
the profits or remuneration are subject to Brunei tax.
The provisions of this paragraph shall not apply to the profits
or remuneration of public entertainers such as stage, motion
picture or radio artistes, musicians and athletes.
