Taxes Covered: treaty applies to all taxes of each Contracting State and to identical or similar future taxes. Article 3 designates as covered taxes all taxes imposed or administered by Brunei Darussalam and all taxes of every kind and description imposed by India ... Summary
Taxes Covered: treaty applies to all taxes of each Contracting State and to identical or similar future taxes.
Article 3 designates as covered taxes all taxes imposed or administered by Brunei Darussalam and all taxes of every kind and description imposed by India at central or subnational levels, and extends to identical taxes introduced after signature. With competent authority agreement, it also covers substantially similar replacement or additional taxes, and requires mutual notification of substantial changes to taxation, information gathering, or assistance in collection measures that could affect treaty obligations.
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