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    <description>The Central Government notifies an Agreement with Brunei Darussalam under section 90 of the Income tax Act giving effect to provisions for the Exchange of Information and Assistance in Collection regarding taxes. Competent authorities must exchange foreseeably relevant information on request or automatically, may assist in tax examinations abroad, and can accept and enforce tax claims subject to domestic law. The Agreement sets procedural requirements for requests, confidentiality and disclosure limits, grounds for declining assistance, cost allocation, implementation legislation, mutual agreement procedure, entry into force and termination rules.</description>
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