According to an update to the list of signatories, Brunei deposited its ratification instrument on 28 March 2019 for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention will enter into force for Brunei on 1 July 2019 and will generally apply from 1 January 2020, although it may apply for earlier periods betwee…