Curaçao

Curaçao has exchange of information relationships with 28 jurisdictions through 5 DTCs and 23 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  
France TIEA  10 Sep 2010  2010-09-10 1 Aug 2012  2012-08-01 Yes Yes
Malta DTC  18 Nov 2015  2015-11-18 not yet in force  1900-01-01 Unreviewed Yes
Colombia TIEA  4 Feb 2013  2013-02-04 not yet in force  1900-01-01 Yes Yes
Mexico TIEA  1 Sep 2009  2009-09-01 4 Feb 2011  2011-02-04 Yes Yes
Denmark TIEA  10 Sep 2009  2009-09-10 1 Jun 2011  2011-06-01 Yes Yes
Iceland TIEA  10 Sep 2009  2009-09-10 1 Jan 2012  2012-01-01 Yes Yes
Bermuda TIEA  28 Sep 2009  2009-09-28 8 Apr 2015  2015-04-08 Yes Yes
Spain TIEA  10 Jun 2008  2008-06-10 27 Jan 2010  2010-01-27 Yes Yes
Argentina TIEA  14 May 2014  2014-05-14 8 Jan 2016  2016-01-08 Yes Yes
Finland TIEA  10 Sep 2009  2009-09-10 1 Jun 2011  2011-06-01 Yes Yes
Cayman Islands TIEA  29 Oct 2009  2009-10-29 not yet in force  1900-01-01 Yes Yes
Canada TIEA  29 Aug 2009  2009-08-29 1 Jan 2011  2011-01-01 Yes Yes
Aruba DTC  28 Oct 1964  1964-10-28 1 Jan 1965  1965-01-01 Yes No
Greenland TIEA  10 Sep 2009  2009-09-10 1 May 2012  2012-05-01 Unreviewed Yes
Antigua and Barbuda TIEA  29 Oct 2009  2009-10-29 5 Dec 2013  2013-12-05 Yes Yes
Netherlands DTC  28 Oct 1964  1964-10-28 1 Jan 1965  1965-01-01 Yes No
United States TIEA  17 Apr 2002  2002-04-17 22 Mar 2007  2007-03-22 Yes Yes
United Kingdom TIEA  10 Sep 2010  2010-09-10 1 May 2013  2013-05-01 Yes Yes
Norway DTC  13 Nov 1989  1989-11-13 17 Dec 1990  1990-12-17 Yes Yes
Virgin Islands, British TIEA  11 Sep 2009  2009-09-11 not yet in force  1900-01-01 Yes Yes
Sweden TIEA  10 Sep 2009  2009-09-10 20 Apr 2011  2011-04-20 Yes Yes
Saint Vincent and the Grenadines TIEA  28 Sep 2009  2009-09-28 31 Jul 2013  2013-07-31 Yes Yes
New Zealand TIEA  1 Mar 2007  2007-03-01 2 Oct 2008  2008-10-02 Yes Yes
Saint Kitts and Nevis TIEA  11 Sep 2009  2009-09-11 6 Nov 2014  2014-11-06 Yes Yes
Sint Maarten DTC  28 Oct 1964  1964-10-28 1 Jan 1965  1965-01-01 Yes No
Saint Lucia TIEA  29 Oct 2009  2009-10-29 1 Oct 2013  2013-10-01 Yes Yes
Faroe Islands TIEA  10 Sep 2009  2009-09-10 7 Jul 2011  2011-07-07 Unreviewed Yes
Australia TIEA  1 Mar 2007  2007-03-01 4 Apr 2008  2008-04-04 Yes Yes