Annex II. Countries and territories with agreements on the exchange of information on tax matters
| Country or territory | Date | Official State Gazette |
|---|---|---|
| Curaçao (Old Dutch Antilles Agreement)(1) | 10-06-2008 | 24-11-2009 |
| The Netherlands, the Caribbean (Bonaire, San Eustaquio and Saba) (CDI The Netherlands)(1) |
16-06-1971 | 16-10-1972 |
| San Martín (Old Dutch Antilles Agreement)(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, San Martín and Curaçao have the same status as Aruba (they are part of the Kingdom of the Netherlands, but they enjoy independence), while the rest of the islands of the former Dutch Antilles (Saba, San Eustaquio and Bonaire) have become part of the Netherlands. The Agreement on Information Exchange (All) signed with the Netherlands Antilles is applicable to San Martín and Curaçao, while the other three islands are subject to the CDI with the Netherlands. Therefore, none of the islands is currently considered a tax haven. (Reaction-Curaçao) (Vuelt-País-Bajos) (Cifure-San-Martin)
(2) From 1 January 2016, the provisions of this Agreement are replaced by the provisions of the Agreement to avoid double taxation of 8 January 2015.(Back)