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of <h1>Article 5 of Brunei's Tax Agreement Mandates Information Exchange, Requires Swift Compliance and Detailed Requests</h1> Article 5 of the Double Tax Avoidance Agreement between Brunei Darussalam and another party outlines the protocol for exchanging tax-related information upon request. The requested party's competent authority must provide information regardless of its own tax needs or whether the conduct is criminal under its laws. If necessary, the requested party must use all measures to gather the required information. The agreement permits sharing information from banks, financial institutions, and details on ownership of various entities. However, there is no obligation to provide ownership information on publicly traded companies unless it is easily accessible. The requesting party must supply specific details to demonstrate the relevance of the request, and the requested party must respond promptly, confirming receipt and addressing any request deficiencies within 60 days. If unable to comply within 90 days, the requested party must inform the requesting party of any obstacles or reasons for refusal.
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