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Czech Republic Ratifies TIEAs with Aruba and the Cook Islands

06 May 2016

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Treaty Development

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Czech Rep-Aruba-Cook Isl

On 21 April 2016, the Czech Republic ratified the pending tax information exchange agreements with Aruba and the Cook Islands. The agreements, signed 29 June 2015 and 4 February 2015 respectively, are both the first of their kind between the Czech Republic and the respective jurisdictions and are in line with the OECD standard for information exchange. The agreement with Aruba will enter into force on the first day of the third month after the ratification instruments are exchanged, and will apply for criminal tax matters from the date of its entry into force and for other matters for tax...