The Tax Information Exchange Agreement (Taxes on Income) (Aruba) Order 2005

1. Introductory Text

2. 1. Citation

3. 2. Declaration about exchange of information

4. Signature

5. 1. SCHEDULE

      CONVENTION BETWEEN THE KINGDOM OF THE NETHERLANDS IN RESPECT OF ARUBA AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND CONCERNING THE AUTOMATIC EXCHANGE OF INFORMATION ABOUT SAVINGS INCOME IN THE FORM OF INTEREST PAYMENTS

      1. The Government of the Kingdom of the Netherlands in respect...

      2. Article 1 General Scope

         1. 1. This Convention shall apply to interest paid by a paying...

         2. 2. The scope of this Convention shall be limited to taxation...

         3. 3. As regards the Kingdom of the Netherlands, this Agreement shall...

      3. Article 2 Definitions

         1. 1. For the purposes of this Convention, unless the context otherwise...

         2. 2. For the purposes of this Convention, in the provisions of...

      4. Article 3 Identity and residence of beneficial owners

         1. Each Contracting State shall, within its territory, adopt and ensure...

      5. Article 4 Automatic exchange of information

         1. 1. The competent authority of the Contracting State where the paying...

         2. 2. The communication of information shall be automatic and shall take...

         3. 3. Information exchange under this Convention shall be treated by the...

      6. Article 5 Transposition

         1. Before 1 January 2005 the Contracting States shall adopt and...

      7. Article 6 Annex

         1. The texts of the Directive and of Article 7 of...

      8. Article 7 Entry Into Force

         1. This Convention shall enter into force on the thirtieth day...

      9. Article 8 Termination

         1. This Convention shall remain in force until terminated by one...

         2. Done in, English and Dutch languages all texts being equally...

   2. 1. Annex

      2. Text of Article 7 of Directive 77/799/EEC of the Council...

      3. 1. Provisions relating to secrecy

      4. 2. Paragraph 1 shall not oblige a Member State whose legislation...

      5. 3. Notwithstanding paragraph 1, the competent authorities of the Member State...

      6. 4. Where a competent authority of a Member State considers that...

      7. PART II Exchange of Notes

         1. Note from the United Kingdom

            1. United Kingdom Permanent Representation To the European Union

            2. The Permanent Representative

            3. Sir John Grant KCMG

            4. 10 February 2005

            5. Your Excellency,

            6. I have the honour to refer to the texts of...

            7. In view of the above mentioned texts I have the...

            8. Pending the completion of these internal procedures and the entry...

            9. I have the honour to propose that, if the above...

            10. Please accept, Your Excellency, the assurance of my highest consideration,...

   3. 1. Note from the Kingdom of the Netherlands in respect of Aruba

         1. Sir,

         2. I have the honour to acknowledge receipt of your letter...

         3. In reply, I am able to confirm that foregoing proposal...

         4. Please accept, Sir, the assurance of my highest consideration,

6. Explanatory Note