Aruba

Aruba has exchange of information relationships with 29 jurisdictions through 3 DTCs and 26 TIEAs.

About this list of agreements »

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