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

      1. PART I 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. Article 1 General Scope

         2. Article 2 Definitions

         3. Article 3 Identity and residence of beneficial owners

         4. Article 4 Automatic exchange of information

         5. Article 5 Transposition

         6. Article 6 Annex

         7. Article 7 Entry Into Force

         8. Article 8 Termination

         9. Annex

            1. 1. Provisions relating to secrecy

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

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

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

      2. PART II Exchange of Notes

         1. Note from the United Kingdom

         2. Note from the Kingdom of the Netherlands in respect of Aruba

6. Explanatory Note