Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Authorities
Status as of 21/07/2019
Brunei DarussalamDeclaration 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