The tax information exchange agreement signed on 29 October 2009 between the Cayman Islands and the former Netherlands Antilles will enter into force on 1 December 2017. Because the Netherlands Antilles was dissolved in 2010, the agreement will apply with respect to the Cayman Islands and the Caribbean Netherlands (BES Islands - Bonaire, Sint Eustatius, and Saba), Curaçao, and Sint Maarten. The agreement applies for criminal tax matters from 1 January 2010 and for other matters from the date of its entry into force.