Brunei Darussalam

This chapter explores Brunei Darussalam’s tax regime, focusing on key areas that include tax breaks for businesses, incentives, the withholding tax regime and deductible expenses. It also contains a viewpoint from Shazali Sulaiman, Partner, KPMG Brunei Darussalam; and Chairman, Brunei Darussalam International Chambers of Commerce and Industry.

This chapter contains a guide to the Sultanate’s best hotels and apartments, telephone numbers for ministries, embassies and other important institutions, and useful information for first-time visitors to the country.

This chapter provides a guide to the Sultanate’s regulatory structure, focusing on key areas including property laws, IP rights and the sharia system. It also contains a viewpoint from Colin Ong, Managing Partner, Dr Colin Ong Legal Services; and President, Arbitration Association Brunei Darussalam (AABD).

Tourism operators in the Sultanate have experienced an eventful few years. A government reshuffle in late 2015 seemed aimed at increasing the focus on the tourism sector, lending hope to many private sector operators that the government would increase support for the growth and expansion of the industry. In tandem with this, however, the appreciation of the Sultanate’s dollar, which is pegged...

In 2007-08 South-east Asia was hit by an unprecedented shortage of staple food products. A number of factors have been blamed for this event, including droughts, a surge in costs, low stockpiles, increasing demand from growing middle-class populations and speculation over commodity prices. In response, the governments of many countries in the region embarked on efforts to ensure that they...