Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Authorities
Status as of 17/10/2019

Brunei Darussalam

Declaration contained in the instrument of ratification deposited with the Secretariat General of the OECD on 28 March 2019 - Or. Engl.

ANNEX B - Competent authorities

For the purposes of Article 3, paragraph 1.d, of the Convention, the term “competent authority” in relation to Brunei Darussalam means the Minister of Finance and Economy or his authorised representative.
Period covered: 01/07/2019 -
Articles concerned : 3

Source : Treaty Office on - * Disclaimer.