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. Follow the link below to view the text of the agreement on the legislation.gov website, or you can obtain a copy from The Stationery Office.
The Stationery Office (Opens new window)
Details of the debate by the Fourth Delegated Legislation Committee of 12 July 2011 may be found in the House of Commons Official Report following which the draft Order was approved by Parliament on 15 July 2011.
Read the House of Commons Official Report (Opens new window)
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.
HM Revenue & Customs
January 2012
