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Brunei --- History

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Brunei - History.

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Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brunei Darussalam. 

Taxation --- Brunei Darussalam

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Regional documentation --- Brunei

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The purpose of this book is to study Britain's progressive involvement in Borneo from i860 to 1888, and to show how it reflected the development of policy in London. The bulk of the work was written in 1963 as a thesis presented for the Ph.D. degree in the University of London. Part of Chapter Three of the thesis was published in the Sarawak Museum Journal, (Vol. XI, Nos. 23-24) in 1964, and parts of Chapter Six appeared in 'The Partition of Brunei' which was published in Asian Studies (Institute of Asian Studies, University of the Philippines, Quezon City) in August 1967.

Sarawak --- Sabah --- Brunei --- History.