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Brunei: Double Tax Treaties

Other International Agreements

Brunei Darrusalam has a number of Bilateral Investment Treaties, and the Ministry of Finance lists their goals as follows:

  • To protect Brunei Darussalam investments from expropriation and nationalisations by contracting countries;
  • Encourage investment and trade between the two countries;
  • Ensure the returns of investment and income remitted back to Brunei Darussalam;
  • Ensure appropriate channels to overcome the investment differences.

Bilateral Investment Treaties have been signed with the following countries, listed below, with their effective dates:

  • The Sultanate of Oman: 1998
  • Germany: 1998
  • The People’s Republic of China: 2000
  • The Republic of Korea: 2000
  • Ukraine: 2004
  • India: 2009
  • Bahrain: 2009

In addition, commenting with regard to multilateral investment agreements, the Ministry of Finance reveals that:

"The Government of Brunei Darussalam is also signatory to the ASEAN Agreement on the Protection and Promotion of Investment with all ASEAN countries in 1986. The new ASEAN member countries acceded to the Agreement when they joined ASEAN. In addition, the Government of Brunei Darussalam has also signed the Agreement on the ASEAN Investment Area."



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