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Brunei: Companies
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Brunei has no personal income tax, no sales tax, payroll, manufacturing or export tax. Sole proprietorship and partnership businesses are not subject to income tax and approved foreign investors are not required to pay company tax for up to eight years.
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Companies in Brunei must either be incorporated locally or registered as a branch of a foreign company and must be registered with the Registrar of Companies. Public companies must have a minimum of seven shareholders. Private companies must have a minimum of two but not more than 50 shareholders. At least half of the directors in a company must be residents of Brunei.
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The Companies Act ... stipulates the requirements for the registration of a branch of a foreign company in Brunei Darussalam. The procedure is similar to that of incorporating a local company but the documents required to be filed with the Registrar of Companies differ slightly. The filing documents required for registering a branch are as follows:
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