Aruba
A. Progress in the implementation of the minimum standard
Aruba has one tax agreement in force, the agreement with the Netherlands, as reported in its response to the Peer Review questionnaire. The agreement does not comply with the minimum standard.
Aruba’s agreement with Netherlands is an arrangement governed by the domestic law of the Kingdom of the Netherlands.1 Aruba indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with the Netherlands.
Note
← 1. Aruba indicated in its response that the current tax arrangement for the Kingdom of the Netherlands applies between Aruba and the Netherlands (including the Caribbean part of the Netherlands), Curaçao and Sint Maarten*. In light of the implementation of the minimum standards Aruba has drafted a tax arrangement separately with the Netherlands. After the ratification of the tax arrangement with the Netherlands Aruba will take steps to start the negotiations for a separate tax arrangement with Curaçao and Sint Maarten*, which will be similar to the one with the Netherlands.