Income Tax (Exchange of Information Arrangements) Order, 2019

Official textFrom Attorney General's Chambers, unchanged

s 1Citation and commencement

This Order may be cited as the Income Tax (Exchange of Information

Arrangements) Order, 2019 and shall commence on 1st July 2019.

s 2Interpretation

In this Order, "Convention"-

(a)

means the Convention on Mutual Administrative Assistance in Tax

Matters done at Strasbourg on 25 January 1988, as amended by the

Protocol amending the Convention done at Paris on 27 May 2010, together with the declarations, set out in Part 1 of the Schedule; and

(b)

includes the reservations set out in Part 2 of the Schedule.

s 3Declaration of exchange of information arrangement

It is declared that -

(a)

Brunei Darussalam is a party to the Convention, being a multilateral arrangement the purposes of which includes the exchange of information, and accordingly an arrangement referred to in section 41(1A);

(b)

it is expedient that the arrangement should have effect.