Income Tax (Brunei Darussalam - The Republic of Indonesia) (Avoidance of Double Taxation Agreement) Order, 2002

No. S 37

INCOME TAX ACT

(CHAPTER

35, SECTION 41)

INCOME TAX (BRUNEI DARUSSALAM -

THE REPUBLIC

OF INDONESIA)

(AVOIDANCE OF DOUBLE TAXATION AGREEMENT)

ORDER,

2002

WHEREAS it is provided by section 41 of the Income Tax Act that if His

Majesty in Council by order declares that arrangements specified in the order have been made with the Government of any territory outside Brunei Darussalam with a view to affording relief from double taxation in relation to tax under that

Act and any tax of a similar character imposed by the laws of that territory, and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax under the Act notwithstanding anything in any written law.

AND WHEREAS by an Agreement dated the 27th. day of February, 2000, between the Government of His Majesty the Sultan and Yang Di-Pertuan of

Brunei

Darussalam and the

Government of the

Republic of

Indonesia, arrangements were made amongst other things for the avoidance of double taxation.

NOW THEREFORE, it is hereby declared by His Majesty in Council -

that the arrangements specified in the Schedule have been made with the Government of the Republic of Indonesia; and

that it is expedient that those arrangements should have effect notwithstanding anything in any written law.