Entry into force of the UK/Netherlands Antilles (Curaçao, Sint Maarten and BES Islands) Tax Information Exchange Agreement
Updated 6 January 2015
© Crown copyright 2015
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/announcements-in-2014-of-changes-to-uk-double-taxatation-treaties/entry-into-force-of-the-uknetherlands-antilles-curacao-sint-maarten-and-bes-islands-tax-information-exchange-agreement
The Tax Information Exchange Agreement between the United Kingdom and Netherlands Antilles (now Curaçao, Sint Maarten and BES islands), which was signed on 10 September 2010 in The Hague, entered into force on 1st May 2013.
The TIEA provides for comprehensive exchange of information to the OECD and international tax standard in respect of taxes of every kind and description.
You can view the text of the agreement on the legislation.gov.uk website or buy a copy from The Stationery Office
Details of the debate by the Fourth Delegated Legislation Committee of 12 July 2011 may be found in the House of Commons Official Report following which the draft Order was approved by Parliament on 13th July 2011. Note particularly the change in title from ‘Netherlands Antilles’ to Curaçao, Sint Maarten and BES Islands.
HM Revenue & Customs March 2014