Home Acts & Rules DTAA Limited Agreements BRUNEI DARUSSALAM (Exchange of information and assistance in collection with respect to taxes) This
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Article 11 - Mutual Agreement Procedure - BRUNEI DARUSSALAM (Exchange of information and assistance in collection with respect to taxes)Extract Article 11 Mutual Agreement Procedure 1. Where difficulties or doubts arise between the Contracting Parties regarding the implementation or interpretation of this Agreement, the competent authorities shall endeavour to resolve the matter by mutual agreement. 2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually agree on the procedures to be used under Articles 5, 5A, 6 and 8A of this Agreement. 3. The competent authorities of the Contracting Parties may communicate with each other directly for purposes of reaching agreement under this Article.
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