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Income Tax (Exchange of Information Arrangements) Order, 2019 · s 3

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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.