Brunei Darussalam

Brunei Darussalam has 18 tax agreements in force, as reported in its response to the Peer Review questionnaire.

None of Brunei Darussalam’s agreements comply with the minimum standard or are subject to a complying instrument.

Brunei Darussalam indicated in its response to the Peer Review questionnaire that it is updating its Model Tax Convention with the treaty-related BEPS minimum standards and it considers signing the MLI.

No jurisdiction has raised any concerns about their agreements with Brunei Darussalam.

Brunei Darussalam is encouraged to implement the minimum standard in its agreements.

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