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22
jan

UK and Aruba TIEA in force

From 1 January 2012

A Tax Information Exchange Agreement between the United Kingdom and Aruba, which was signed in The Hague on 5 November 2010, entered into force on 1 January 2012. The text of the agreement can be viewed on the legislation.gov.

The provisions of the agreement will take effect in respect of criminal tax matters from 1 January 2012 and for all other matters for taxable periods commencing, or charges to tax arising, on or after 1 January 2012.

source:hmrc.gov.uk