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Australia-Aruba Tax Information Exchange Agreement


Wednesday, 16 December 2009

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The Governments of Australia and Aruba have signed an Agreement for the Exchange of Information with Respect to Taxes. The Agreement provides for exchange of information on request in both criminal and civil tax matters.

In addition, Australia and Aruba have signed an Agreement for the Allocation of Taxing Rights with Respect to Certain Income of individuals and to Establish a Mutual Agreement Procedure in Respect of Transfer Pricing Adjustments. This Agreement will allocate taxing rights over certain income derived by retirees, government employees and students and provide a mechanism to help resolve transfer pricing disputes.

The Agreements were signed in Canberra by the Assistant Treasurer, the Hon Nick Sherry and the Dutch Ambassador, His Excellency Mr Cornelis Wilhelmus Andreæ on 16 December 2009.

The Agreements will enter into force after Australia and Aruba have advised that they have completed their domestic requirements. Legislation for this purpose will be introduced into the Australian Parliament as soon as practicable.

The signing of these Agreements was announced by the Assistant Treasurer, the Hon Nick Sherry, in Media Release No. 110 of 2009.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Australia-Aruba Tax Information Exchange Agreement  55.72kb
Australia-Aruba Agreement for the Allocation of Taxing Rights  45.34kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Australia-ArubaTax Information Exchange Agreement  103.50kb
Australia-Aruba Agreement for the Allocation of Taxing Rights  110.07kb

Related Items:

Australian Tax Treaties - 28/02/2012

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