Income Tax (Relief From Double Taxation) (Tajikistan) Order, 2010

No. S 100

INCOME TAX ACT

(CHAPTER 35)

INCOME TAX {RELIEF FROM DOUBLE TAXATION)

(TAJIKISTAN} ORDER1 2010

WHEREAS it is provided by subsection 11) of section 41 of the Income Thx 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 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 3rd day of April, 2010 between the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei

Darussalam and the Government of the Republic of Tajikistan arrangements were made amongst other things for relief from double taxation.

AND WHEREAS by a Protocol dated the 3rd day of April, 2010 between the

Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam and the Government of the Republic of Tajikistan, paragraph 5 of Article 28 of the

Agreement was clarified.

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

Di-Pertuan in Council-

{a} that the arrangements specified in the First Schedule, as clarified by the

Protocol specified in the Second Schedule, have been made with the Government of the Republic of Tajikistan; and

·

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