UK/ NETHERLANDS ANTILLES (CURAÇAO, SINT MAARTEN AND BES ISLANDS) TAX INFORMATION EXCHANGE AGREEMENTInformation Exchange Agreement • March 26th, 2014
Contract Type FiledMarch 26th, 2014Since this TIEA was signed, the Antilles has ceased to exist as a part of the Kingdom of the Netherlands. From 10 October 2010, the five islands that used to form the Netherlands Antilles have remained part of the Kingdom of the Netherlands, but in a different set-up. Curaçao and Sint Maarten now constitute separate countries within the Kingdom, similar to Aruba, whilst Bonaire, Sint Eustatius and Saba, referred to in the above title as “the BES Islands” for short, have become part of the country of the Netherlands as a special municipality. The UK has received assurances from the Dutch Government that, as the Kingdom of the Netherlands of course continues to exist, all agreements concluded with the Kingdom on behalf of the Netherlands Antilles that were existing on 10 October 2010 will be ratified for Curaçao, Sint Maarten and the BES Islands and will apply to those territories upon ratification. Responsibility for the administration of the agreements is, however, now divided between