Tax information exchange agreement
Following constitutional reform in the Netherlands, the obligations under New Zealand's tax information exchange agreement with the Netherlands Antilles from 10 October 2010 are:
- The islands of Bonaire, Sint Eustatius and Saba are now part of the Netherlands. The Netherlands Antilles tax information exchange agreement continues to apply. The agreement is now administered by the Netherlands.
- The islands of Curaçao and Sint Maarten are now separate constituent countries within the Netherlands. The Netherlands Antilles tax information exchange agreement continues to apply. The agreement is now administered by each country.
| Status: | In force |
|---|---|
| Signed: | 1 March 2007 |
| In force: | 2 October 2008 |
| Effective: | 1 January 2009 |
| Legislation: | Tax Information Exchange (Netherlands Antilles) Order 2008 (New Zealand Legislation website) |