Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Brunei Darussalam

Recent developments relating to MAP in Brunei Darussalam prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Brunei Darussalam did not provide the relevant information.

Other developments relating to MAP

• Brunei Darussalam did not provide the relevant information.

Latest Action 14 Peer Review report

24 January 2022 - https://doi.org/10.1787/83469e1b-en

Tax treaty network of Brunei Darussalam

• 19 treaties, applicable to 19 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Brunei Darussalam's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
14	No information	No information

Source: OECD

Brunei Darussalam's MAP programme

Organisation of competent authority function

• three persons

• contact persons for MAP requests:

  • Director Revenue Division, Ministry of Finance and Economy

    Ministry of Finance and Economy Building,

    Commonwealth Drive Bandar Seri Begawan BB3910, Brunei Darussalam

    [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Mutual Agreement Procedure Guidelines, December 2020	https://www.mofe.gov.bn/SiteAssets/divisions/avoidance-of-double-taxation-adta/MOFE%20MAP%20Guidelines.pdf (Sections 6 and 7 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	19 May 2021	https://www.oecd.org/tax/dispute/brunei-dispute-resolution-profile.pdf

Overview of Brunei Darussalam's MAP Statistics for 2022

Brunei Darussalam did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-brunei-darussalam.pdf for details with respect to Brunei Darussalam's MAP Statistics