HH The Amir Sheikh Tamim bin Hamad Al-Thani issued the Decree No. 49 of 2017 ratifying an agreement between the government of the State of Qatar and the Government of His Majesty The Sultan and Yang Di-Pertuan of Brunei Darussalam on the avoidance of double taxation and prevention of fiscal evasion regarding income tax and its annexed protocol, signed in Bandar Seri Begawan on January 17, 2012, which shall have the power of law according to the Article 68 of the constitution.
The decree is effective starting from its date of issue and is to be published in the official gazette.