Thailand’s Cabinet approves its first income tax treaty with Brunei, following OECD/G20 BEPS guidelines.

The Thai Cabinet approved the signing of an income tax treaty with Brunei on 4 June 2025. The agreement aligns with the latest international standards, including the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations.

The agreement must still be finalised, signed, and ratified before it can enter into force.