Annex II. Countries and territories with agreements on exchange of information on tax matters
| Country or territory | Date | BOE |
|---|---|---|
| Curaçao (Agreement former Netherlands Antilles)(1) | 10-06-2008 | 24-11-2009 |
| Netherlands, Caribbean part (Bonaire, Sint Eustatius and Saba) (CDI Netherlands)(1) |
16-06-1971 | 16-10-1972 |
| Sint Maarten (Agreement former Netherlands Antilles)(1) | 10-06-2008 | 24-11-2009 |
| Aruba | 24-11-2008 | 23-11-2009 |
| Andorra(2) | 14-01-2010 | 23-11-2010 |
| San Marino | 06-09-2010 | 06-06-2011 |
| The Bahamas . | 11-03-2010 | 15-07-2011 |
Notes to the table
(1) With effect from 10 November 2010 the Netherlands Antilles ceased to exist as such.From that date, Sint Maarten and Curaçao have the same status as Aruba (they are constituent countries of the Kingdom of the Netherlands, but are independent), while the other islands of the former Netherlands Antilles (Saba, Sint Eustatius and Bonaire) have become special municipalities within the Netherlands proper.Sint Maarten and Curaçao are covered by the Information Exchange Agreement (All) signed with the Netherlands Antilles, while the other three islands are covered by the CDI with the Netherlands.As a result, none of the islands is currently considered a tax haven.(back-Curaçao) (back-Belgium-Countries) (back-San-Martin)
(2) As from 1 January 2016, the provisions of this Agreement shall be replaced by the provisions of the Double Taxation Convention of 8 January 2015.(Back)