Income Tax Act · s 9

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9.
Taxable profits and gains
(1) Subject to the provisions of section 10(1)(l), where a non-resident person carries on either —
(a) the business of shipowner or charterer; or
(b) the business of air transport, and any ship or aircraft owned or chartered by him calls at a port, aerodrome or airport in Brunei Darussalam, his full profits arising from the carriage of passengers, mails, livestock or goods shipped or loaded into an aircraft in
Brunei Darussalam are deemed to accrue in Brunei Darussalam:
Provided that this subsection does not apply to passengers, mails, livestock or goods which are brought to Brunei Darussalam solely for transhipment, or for transfer from one aircraft to another or from an aircraft to a ship or from a ship to an aircraft.
(2) Where a non-resident person carries on in Brunei Darussalam the business of transmitting messages by cable or by any form of wireless apparatus, his full profits arising from the transmission in Brunei Darussalam of any such messages, whether originating in Brunei Darussalam or elsewhere, to places outside Brunei Darussalam are deemed to accrue in
Brunei Darussalam.
(3) The gains or profits from any employment exercised in
Brunei Darussalam are deemed to be derived from Brunei Darussalam whether the gains or profits from such employment are received in
Brunei Darussalam or not.

Income Tax
(4) There shall be deemed to be derived from
Brunei Darussalam —
(a) any interest, commission, fee or other payment in connection with any loan or indebtedness or with any arrangement, management, guarantee or service relating to any loan or indebtedness which is —
(i) borne, directly or indirectly, by a person resident in Brunei Darussalam or having a permanent establishment in
Brunei
Darussalam
(except in respect of any business carried on outside Brunei Darussalam through a permanent establishment outside
Brunei
Darussalam)
or any immovable property situated outside
Brunei Darussalam; or
(ii) deductible against any income accruing in or derived from Brunei Darussalam; or
(b) any income derived from loans where the funds provided by such loans are brought into or used in Brunei Darussalam.
(5) There shall be deemed to be derived from
Brunei Darussalam —
(a) royalties or other payments in one lump sum or otherwise for the use of or the right to use any movable property;
(b) any payment for the use of or the right to use scientific, technical, industrial or commercial knowledge or information;
(ba) any payment for the rendering of assistance or services in connection with the application or use of scientific, technical, industrial or commercial knowledge or information;
(c) any payment for the management or assistance in the management of any trade, business or profession; or
(d) rent or other payments under any agreement or arrangement for the use of any movable property,

Income Tax 28
which are borne, directly or indirectly, by a person resident in
Brunei
Darussalam or having a permanent establishment in
Brunei Darussalam (except in respect of any business carried on outside
Brunei
Darussalam through a permanent establishment outside
Brunei Darussalam) or which are deductible against any income accruing in or derived from Brunei Darussalam.

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s 9Taxable profits and gains

(1)

Subject to the provisions of section 10(1)(l), where a non-resident person carries on either —

(a)

the business of shipowner or charterer; or

(b)

the business of air transport, and any ship or aircraft owned or chartered by him calls at a port, aerodrome or airport in Brunei Darussalam, his full profits arising from the carriage of passengers, mails, livestock or goods shipped or loaded into an aircraft in

Brunei Darussalam are deemed to accrue in Brunei Darussalam:

Provided that this subsection does not apply to passengers, mails, livestock or goods which are brought to Brunei Darussalam solely for transhipment, or for transfer from one aircraft to another or from an aircraft to a ship or from a ship to an aircraft.

(2)

Where a non-resident person carries on in Brunei Darussalam the business of transmitting messages by cable or by any form of wireless apparatus, his full profits arising from the transmission in Brunei Darussalam of any such messages, whether originating in Brunei Darussalam or elsewhere, to places outside Brunei Darussalam are deemed to accrue in

Brunei Darussalam.

(3)

The gains or profits from any employment exercised in

Brunei Darussalam are deemed to be derived from Brunei Darussalam whether the gains or profits from such employment are received in

Brunei Darussalam or not.

Income Tax

(4)

There shall be deemed to be derived from

Brunei Darussalam —

(a)

any interest, commission, fee or other payment in connection with any loan or indebtedness or with any arrangement, management, guarantee or service relating to any loan or indebtedness which is —

(i)

borne, directly or indirectly, by a person resident in Brunei Darussalam or having a permanent establishment in

Brunei

Darussalam

(except in respect of any business carried on outside Brunei Darussalam through a permanent establishment outside

Brunei

Darussalam)

or any immovable property situated outside

Brunei Darussalam; or

(ii)

deductible against any income accruing in or derived from Brunei Darussalam; or

(b)

any income derived from loans where the funds provided by such loans are brought into or used in Brunei Darussalam.

(5)

There shall be deemed to be derived from

Brunei Darussalam —

(a)

royalties or other payments in one lump sum or otherwise for the use of or the right to use any movable property;

(b)

any payment for the use of or the right to use scientific, technical, industrial or commercial knowledge or information;

(ba)

any payment for the rendering of assistance or services in connection with the application or use of scientific, technical, industrial or commercial knowledge or information;

(c)

any payment for the management or assistance in the management of any trade, business or profession; or

(d)

rent or other payments under any agreement or arrangement for the use of any movable property,

Income Tax 28

which are borne, directly or indirectly, by a person resident in

Brunei

Darussalam or having a permanent establishment in

Brunei Darussalam (except in respect of any business carried on outside

Brunei

Darussalam through a permanent establishment outside

Brunei Darussalam) or which are deductible against any income accruing in or derived from Brunei Darussalam.