Brunei Darussalam

Brunei Darussalam has exchange of information relationships with 28 jurisdictions through 18 DTCs and 10 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Norway TIEA  27 Jun 2012  2012-06-27 25 Apr 2015  2015-04-25 Yes Yes
Bahrain DTC  14 Jan 2008  2008-01-14 18 Jul 2009  2009-07-18 Yes Yes
France TIEA  30 Dec 2010  2010-12-30 not yet in force  1900-01-01 Yes Yes
Japan DTC  20 Jan 2009  2009-01-20 19 Dec 2009  2009-12-19 Yes Yes
Denmark TIEA  27 Jun 2012  2012-06-27 15 Mar 2013  2013-03-15 Yes Yes
Faroe Islands TIEA  27 Jun 2012  2012-06-27 26 Mar 2016  2016-03-26 Unreviewed Yes
Malaysia DTC  5 Aug 2009  2009-08-05 17 Jun 2010  2010-06-17 Yes Yes
Qatar DTC  17 Jan 2012  2012-01-17 26 Aug 2016  2016-08-26 Yes Yes
Kuwait DTC  13 Apr 2009  2009-04-13 2 Jun 2011  2011-06-02 Unreviewed No
Iceland TIEA  27 Jun 2012  2012-06-27 19 Apr 2015  2015-04-19 Yes Yes
Finland TIEA  27 Jun 2012  2012-06-27 1 May 2015  2015-05-01 Yes Yes
Hong Kong, China DTC  19 Jul 2010  2010-07-19 19 Dec 2010  2010-12-19 Yes Yes
Pakistan DTC  25 Dec 2009  2009-12-25 25 Dec 2009  2009-12-25 Yes No
China DTC  21 Sep 2004  2004-09-21 29 Dec 2006  2006-12-29 Yes No
Singapore DTC  19 Aug 2005  2005-08-19 14 Dec 2006  2006-12-14 Yes Yes
Lao People's Democratic Republic DTC  22 Apr 2006  2006-04-22 20 Oct 2006  2006-10-20 Unreviewed No
Luxembourg DTC  14 Jul 2015  2015-07-14 26 Jan 2017  2017-01-26 Yes Yes
Australia TIEA  6 Aug 2013  2013-08-06 25 Feb 2016  2016-02-25 Yes Yes
Viet nam DTC  16 Aug 2007  2007-08-16 1 Jan 2009  2009-01-01 Unreviewed No
Sweden TIEA  27 Jun 2012  2012-06-27 20 Dec 2015  2015-12-20 Yes Yes
United Arab Emirates DTC  21 May 2013  2013-05-21 21 Nov 2014  2014-11-21 Yes Yes
Canada TIEA  9 May 2013  2013-05-09 26 Dec 2014  2014-12-26 Yes Yes
Indonesia DTC  27 Feb 2000  2000-02-27 14 Aug 2002  2002-08-14 Yes No
Greenland TIEA  27 Jun 2012  2012-06-27 7 Aug 2015  2015-08-07 Unreviewed Yes
Tajikistan DTC  3 Apr 2010  2010-04-03 not yet in force  1900-01-01 Unreviewed Yes
United Kingdom DTC  8 Dec 1950  1950-12-08 8 Dec 1950  1950-12-08 Yes Yes
Korea, Republic of DTC  9 Dec 2014  2014-12-09 14 Oct 2016  2016-10-14 Yes Yes
Oman DTC  28 Jun 2009  2009-06-28 1 Jan 2010  2010-01-01 Unreviewed No