Riserve e dichiarazioni per trattato n°127 - Convenzione sulla reciproca assistenza in materia fiscale

Natura della dichiarazione : Dichiarazioni, Denunce, Deroghe
Situazione in data del 19/07/2019

Brunei Darussalam

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

ANNEX A - Taxes to which the Convention would Apply

Article 2, paragraph 1.a.i:
- Income tax imposed under Income Tax Act (Chapter 35), and
- Petroleum profits tax imposed under Income Tax (Petroleum) Act (Chapter 119).
Periodo di efficacia: 01/07/2019 -
Articoli in questione : 2

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

ANNEX C - Definition of the word "national" for the purpose of the Convention

For the purposes of Article 3, paragraph 1.e, of the Convention, the term “national” in relation to Brunei Darussalam means any individual possessing the nationality of Brunei Darussalam, and any legal person, partnership or association deriving its status as such from the laws in force in the Brunei Darussalam.
Periodo di efficacia: 01/07/2019 -
Articoli in questione : 3

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

In accordance with Article 4, paragraph 3, of the Convention, Brunei Darussalam declares that its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7 of the Convention.
Periodo di efficacia: 01/07/2019 -
Articoli in questione : 4, 5, 7

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

In accordance with Article 9, paragraph 3, of the Convention, Brunei Darussalam declares that it will not accept, as a general rule, such requests as are referred to in Article 9, paragraph 1, of the Convention.
Periodo di efficacia: 01/07/2019 -
Articoli in questione : 9


Fonte: Ufficio dei Trattati, http://conventions.coe.int - * Disclaimer.