Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Curaçao

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)
National interest
analysis:
PDF (109KB)

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