Income Tax (Brunei Darussalam - The United Arab Emirates) (Avoidance of Double Taxation Agreement) Order, 2014

No. S43

INCOME TAX ACT

{CHAPTER 35)

------------

INCOME TAX {BRUNEI DARUSSALAM - THE UNITED ARAB EMIRATES)

(AVOIDANCE OF DOUBLE TAXATION AGREEMENT) ORDER, 2014

Whereas it is provided by section 41(1) of the Income Tax Act that if His

Majesty the Sultan and Yang Di-Pertuan in Council by order declares that arrangements specified in the order have been.made with the Government of any country or territory outside Brunei Darussalam with a view to affording relief from double taxation under that Act and any tax of a similar character imposed by the laws of that country or territory and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax and other related matters under that Act notwithstanding anything in any written law.

AND WHEREAS by an agreement dated the 21st day of May 2013 between the Government of His Majesty the Sultan and Yang

Di-Pertuan of

Brunei Darussalam and the Government of the United Arab Emirates, arrangements were made in respect of the relief from double taxation relating to tax matters.

NOW THEREFORE it is hereby declared by His Majesty the Sultan and Yang

Di-Pertuan in Council that-

(a}

the agreement specified in the Schedule hereto have been made with the Government of the United Arab Emirates; and

(b}

it is expedient that the arrangements in such agreement should have effect.