Article 2 Double taxation and international tax enforcement arrangements to have effect

the arrangements specified in the Agreement and Protocol set out in the Schedule to this Order, which amend the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Brunei) Order 1950^f1, have been made with the Government of His Majesty the Sultan and Yang Di-Pertuan of Brunei Darussalam;

the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax and taxes of a similar character imposed by the laws of Brunei Darussalam and for the purpose of assisting international tax enforcement; and

it is expedient that those arrangements should have effect.