Revenue Division
Avoidance of Double Taxation Agreements
The principles of avoidance of double taxation agreements are:
- To encourage investments and trade between the two signatory countries
- To lessen the burden of tax on companies when operating in those two countries
- To enable government institutions to operate in other countries without incurring tax
liabilities
- To enable the exchange of information on tax matters
Status of Brunei's DTA with other
countries
| Countries |
Status |
| United Kingdom |
Signed in 1950 |
| Indonesia |
Signed in 2000 |
| Singapore |
Negotiation Concluded |
| Malaysia |
Negotiation Concluded |
| Thailand |
Negotiation On-Going |
| Germany |
Negotiation On-Going |
| Philippines |
Negotiation On-Going |
Brunei Model on the Agreement on the Avoidance of Double Taxation
