Income Tax (Relief From Double Taxation) (Japan) Order, 2009

No. S46

INCOME TAX

(CHAPTER 35)

INCOME TAX (RELIEF FROM DOUBLE TAXATION)

UAPANJ ORDER, 2009

WHEREAS it is provided by section 41(1) of the Income Tax Act (Chapter 35)

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 territory outside Brunei Darussalam with a view to affording relief from double taxation in relation to tax under that Act and any tax of 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 20th. day of January, 2009

between Brunei Darussalam and Japan, arrangements were made amongst other things for relief from double taxation.

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

Di-Pertuan in Council-

{a} that the arrangements specified in the Schedule have been made with

Japan; and

{b}

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