Brunei has reportedly published Law No. S 46 of 24 December 2019 in the Official Gazette, which provides for the ratification of the pending tax information exchange agreement with India. The agreement, signed 28 February 2019, is the first of its kind between the two countries and will enter into force 30 days after the ratification instruments are exchanged. The agreement will generally apply on the date of its entry into force, although the automatic exchange of information provisions of the agreement will apply for taxable periods beginning on or after 1 January 2017, or where there is no taxable...