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Today’s Top Headlines

France, Aruba TIEA Enters Into Force On April 1

by Ulrika Lomas,, Brussels

27 March 2013

The tax information exchange agreement (TIEA) between the Kingdom of the Netherlands, with respect to Aruba, and the Republic of France, is due to enter into force on April 1.

The TIEA contains provisions on the exchange of tax information, based on the Organization for Economic Cooperation and Development’s Model Convention. The tax information exchange provisions are necessary for the levying and the collection of taxes, as well as for the detection and prosecution of tax offences.

The convention, which was approved by the French Senate on February 7, 2013, only applies to the Caribbean island of Aruba.

TAGS: tax | tax information exchange agreement (TIEA) | Netherlands | Organisation for Economic Co-operation and Development (OECD) | Aruba | France

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