UK – Aruba (Netherlands) Tax agreement
A new Tax Information Exchange Arrangement (TIEA) between the UK and Aruba was signed in The Hague on 5 November 2010. Aruba is one of four constituent countries that form the Kingdom of the Netherlands.
The TIEA is drafted to allow for the exchange of tax-related information necessary to combat tax fraud and to ensure that the right amount of tax is paid in each country (as regards the Kingdom of the Netherlands the agreement only applies to Aruba). The TIEA will apply to taxpayers who are resident in either the UK, Aruba or in both jurisdictions.
The TIEA will take force once both governments have finalised their respective legislative procedures.