Income Tax (Relief From Double Taxation) (The Royal Government of Cambodia) Order, 2018

No. S 11

INCOME TAX ACT

(Chapter 35)

INCOME TAX (RELIEF FROM DOUBLE TAXATION)

(THE ROYAL GOVERNMENT OF CAMBODIA) ORDER, 2018

WHEREAS it is provided by section 41 of the Income Tax Act that if the

Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, by order declares that arrangements specified in the order have been made with the government of any country or territory outside Brunei Darussalam in relation to tax under that Act and any tax of a similar character imposed by the laws of that country or territory for the purposes of which include relief from double taxation 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 27th day of July 2017 between the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei

Darussalam and the Royal Government of Cambodia, arrangements were made, amongst other things, for relief from double taxation.

AND WHEREAS by a Protocol dated the 27th day of July 2017 between the

Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei

Darussalam and the Royal Government of Cambodia, Article 27 of the agreement was clarified.

NOW THEREFORE it is hereby declared by the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, that -

the arrangements specified in the Schedule 1 to this Order, as clarified by the Protocol specified in the Schedule 2 to this Order, have been made with the Royal Government of Cambodia; and

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