Aruba

A. Progress in the implementation of the minimum standard

Aruba has one tax agreement in force, as reported in its response to the Peer Review questionnaire.

Aruba’s agreement does not comply with the minimum standard and is not subject to a complying instrument.

Aruba’s agreement with the Netherlands is an arrangements governed by the domestic law of the Kingdom of the Netherlands.

B. Implementation issues

No jurisdiction has raised any concerns about the agreement with Aruba.

Aruba is encouraged to implement the minimum standard in its agreement.

Summary of the jurisdiction response – Aruba

Treaty partners

Compliance with the standard

If compliant, the alternative implemented

Signature of a complying instrument

The alternative implemented through the complying instrument (if not the MLI)

Comments

1

Netherlands

No

N/A

No

N/A

A new treaty is under negotiation or multilateral

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