Skip to main content

Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Inclusive Framework on BEPS: Action 6

Report

OECD/G20 Base Erosion and Profit Shifting Project

1 April 2021

Aruba

A. Progress in the implementation of the minimum standard

Aruba has one tax agreement in force, as reported in its response to the Peer Review questionnaire.

Aruba’s agreement does not comply with the minimum standard and is not subject to a complying instrument.

Aruba has not joined the MLI.

Aruba’s agreement with the Netherlands is an arrangement governed by the domestic law of the Kingdom of the Netherlands.

B. Implementation issues

As Aruba has not joined the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response - Aruba

Treaty partners

Compliance

with the

standard

If compliant,

the alternative

implemented

Signature of

a complying

instrument

The alternative

implemented through the

complying instrument

(if not the MLI)

Comments

1

Netherlands

No

N/A

No

N/A

A new treaty is under negotiation