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Brunei: Types of Company


A partnership may consist of individuals, local companies and branches of foreign companies. The maximum permitted number of partners is twenty. In general, at least one partner in the partnership must be a Bruneian or a Brunei Permanent Resident. However, under special circumstances, the Registrar may grant approval for foreign individuals to register a partnership.

In Brunei Darussalam, partnerships are not subject to income tax.



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