Securities Issuance and Trading

The registration and valuation laws and guidelines in Brunei are discussed below.

Registration and Licensing

The Securities Order, 2001 provides the framework for establishing financial exchanges in Brunei Darussalam and for the licensing of dealers.

Taxation

The Ministry of Finance (MOF) Revenue Division describes the two major taxes Income tax and stamp duty—at the linked page below. A link to a discussion on the status of Brunei's double taxation agreement with other countries is also provided.