Brunei Darussalam

Brunei Darussalam has 18 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Brunei Darussalam has not signed the MLI.

Brunei Darussalam has developed a plan for the implementation of the minimum standard in its agreements with Bahrain, China (People’s Republic of), Hong Kong (China), Indonesia, Japan, Korea, Luxembourg, Malaysia, Oman, Pakistan, Qatar, Singapore, the united Arab Emirates, the United Kingdom, and Viet Nam. Brunei Darussalam indicated in its response to the Peer Review questionnaire that it is currently amending its legal framework in order to join the MLI.

This Table shows the agreements that are not compliant, not subject to a complying instrument, not covered by a general statement on the implementation of the detailed LOB and for which no steps have been taken to implement the minimum standard.

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