Annex II. Countries and territories with agreements on the exchange of information on tax matters
| Country or territory | Date | Official State Gazette |
|---|---|---|
| Curaçao (Former Netherlands Antilles Agreement)(1) | 10-06-2008 | 24-11-2009 |
| Netherlands, Caribbean part (Bonaire, Sint Eustatius and Saba) ( CDI Netherlands)(1) |
16-06-1971 | 16-10-1972 |
| Saint Martin (Former Netherlands 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, Saint Martin and Curaçao have the same status as Aruba (they are part of the Kingdom of the Netherlands, but enjoy independence), while the rest of the islands of the former Netherlands Antilles (Saba, Saint Eustatius and Bonaire) have become part of the Netherlands. Saint Martin and Curaçao are subject to the Information Exchange Agreement (AEA) signed with the Netherlands Antilles, while the other three islands are subject to the CDI with the Netherlands. For this reason, none of the islands are currently considered tax havens. (back-Curaçao) (back-Netherlands) (return-San-Martin)
(2) As of 1 January 2016, the provisions of this Agreement shall be replaced by the provisions of the Double Taxation Convention of 8 January 2015.(Back)