Aruba has exchange of information relationships with 29 jurisdictions through 3 DTCs and 26 TIEAs.
Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.
Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.
The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".
Jurisdiction | Type of EOI Arrangement | Date Signed | Date entered into Force | Meets standard | Contains paras 4 and 5 | |
---|---|---|---|---|---|---|
Cayman Islands | TIEA | 20 Apr 2010 2010-04-20 | 1 Dec 2011 2011-12-01 | Yes | Yes | ![]() |
Canada | TIEA | 20 Oct 2011 2011-10-20 | 1 Jun 2012 2012-06-01 | Yes | Yes | ![]() |
Greenland | TIEA | 10 Sep 2009 2009-09-10 | 1 May 2012 2012-05-01 | Unreviewed | Yes | ![]() |
Saint Lucia | TIEA | 10 May 2010 2010-05-10 | 1 Jan 2012 2012-01-01 | Yes | Yes | ![]() |
Virgin Islands, British | TIEA | 11 Sep 2009 2009-09-11 | 1 Jul 2013 2013-07-01 | Yes | Yes | ![]() |
Argentina | TIEA | 30 Sep 2013 2013-09-30 | 31 May 2014 2014-05-31 | Unreviewed | Yes | ![]() |
Antigua and Barbuda | TIEA | 30 Aug 2010 2010-08-30 | 1 Dec 2013 2013-12-01 | Yes | Yes | ![]() |
Bermuda | TIEA | 20 Oct 2009 2009-10-20 | 1 Dec 2011 2011-12-01 | Yes | Yes | ![]() |
United States | TIEA | 21 Nov 2003 2003-11-21 | 13 Sep 2004 2004-09-13 | Yes | Yes | ![]() |
Netherlands | DTC | 28 Oct 1964 1964-10-28 | 1 Jan 1965 1965-01-01 | Yes | No | ![]() |
Norway | TIEA | 10 Sep 2009 2009-09-10 | 1 Aug 2011 2011-08-01 | Yes | Yes | ![]() |
Spain | TIEA | 24 Nov 2008 2008-11-24 | 27 Jan 2010 2010-01-27 | Yes | Yes | ![]() |
Iceland | TIEA | 10 Sep 2009 2009-09-10 | 1 Jan 2012 2012-01-01 | Yes | Yes | ![]() |
Bahamas, The | TIEA | 8 Aug 2011 2011-08-08 | 1 Oct 2012 2012-10-01 | Yes | Yes | ![]() |
Grenada | TIEA | 21 Jun 2012 2012-06-21 | not yet in force 1900-01-01 | Yes | Yes | ![]() |
Finland | TIEA | 10 Sep 2009 2009-09-10 | 1 Jun 2011 2011-06-01 | Yes | Yes | ![]() |
Australia | TIEA | 16 Dec 2009 2009-12-16 | 17 Aug 2011 2011-08-17 | Yes | Yes | ![]() |
Sweden | TIEA | 10 Sep 2009 2009-09-10 | 2 Jun 2011 2011-06-02 | Yes | Yes | ![]() |
Belgium | TIEA | 24 Apr 2014 2014-04-24 | not yet in force 1900-01-01 | Yes | Yes | ![]() |
Mexico | TIEA | 18 Jul 2013 2013-07-18 | 1 Sep 2014 2014-09-01 | Yes | Yes | ![]() |
Saint Vincent and the Grenadines | TIEA | 1 Sep 2009 2009-09-01 | 20 Oct 2011 2011-10-20 | Yes | Yes | ![]() |
United Kingdom | TIEA | 5 Nov 2010 2010-11-05 | 1 Jan 2012 2012-01-01 | Yes | Yes | ![]() |
Curaçao | DTC | 28 Oct 1964 1964-10-28 | 1 Jan 1965 1965-01-01 | Yes | No | ![]() |
Denmark | TIEA | 10 Sep 2009 2009-09-10 | 1 Jun 2011 2011-06-01 | Yes | Yes | ![]() |
Saint Kitts and Nevis | TIEA | 11 Sep 2009 2009-09-11 | 19 Oct 2011 2011-10-19 | Yes | Yes | ![]() |
Faroe Islands | TIEA | 10 Sep 2009 2009-09-10 | 1 Oct 2011 2011-10-01 | Unreviewed | Yes | ![]() |
France | TIEA | 14 Nov 2011 2011-11-14 | 1 Apr 2013 2013-04-01 | Yes | Yes | ![]() |
Czech Republic | TIEA | 29 Jun 2015 2015-06-29 | 1 Aug 2016 2016-08-01 | Unreviewed | Yes | ![]() |
Sint Maarten | DTC | 28 Oct 1964 1964-10-28 | 1 Jan 1965 1965-01-01 | Yes | No | ![]() |