Income earned by non-residents from sources in Brunei without a PE is subject to tax in the country. Income is considered as derived from Brunei if it is:
- derived from any business activity, including of ship owner or charterer, business of air-transport or business of telecommunication;
- derived from any loans or funds or services relating to any loans or funds, provided to a resident of Brunei or funds are brought into and used in Brunei;
- derived from the disposal of a shareholder’s interest in a resident company; or
- derived from the rental of movable property used in Brunei; or
- derived from the use of, right to use or services rendered in connection with scientific, industrial, technical or commercial knowledge etc.