The exchange of information agreement between Brunei and Finland entered into force on 1 May 2015. The agreement was signed on 27 June 2012 and generally applies from 1 May 2015 for criminal tax matters and from 1 January 2016 for other tax matters.
Under the agreement, the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by the Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters.
