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DT4070 | DT: Brunei: double taxation agreement, Article 1: Taxes covered

From HM Revenue & Customs · Double Taxation Relief Manual

(1)

  1. The taxes which are the subject of this Arrangement are

  1. In the United Kingdom: The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`).

  2. In Brunei:

The income tax (hereinafter referred to as `Brunei tax`).

  1. This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Brunei after this Arrangement has come into force.