Bahrain, Brunei Sign Double Taxation Agreement Amendment
Type
E-journal
Date
19 Dec 2012
Jurisdiction
Bahrain, Brunei
Taxonomy
Offences against the State & the General Public, Treaties & International Agreements, Anti-Avoidance, Income Tax, Taxes Management, International Tax
Copyright
LexisNexis
Analysis
Bahrain and Brunei have signed a protocol amending Article 27 of their initial agreement to avoid double taxation of income and income tax evasion. The amendment defines what is and isn't confidential information and therefore can or can't be exchanged.
It shall come into force on the thirtieth day after both states have ratified the amendment and notified the other state of the approval.
The initial agreement was signed on 14 January 2008 in Manama.