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Exchange of information agreement between Netherlands in respect of Netherlands Antilles and Spain – details

16 March 2009

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Treaty Development

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Curacao-Spain

Details have become available on the exchange of information agreement, between the Netherlands in respect of the Netherlands Antilles and Spain, signed on 10 June 2008. The agreement provides for the exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the states concerning the taxes covered, including information that is foreseeably relevant to the determination, assessment, enforcement or collection of taxes, or the investigation or prosecution of tax matters. With regard to the Netherlands Antilles, the agreement applies to the income tax, the wages tax, the profit tax, the surtaxes on the...