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

Aruba

A. Progress in the implementation of the minimum standard

Aruba has one tax agreement in force, the agreement with Netherlands, as reported in its response to the Peer Review questionnaire. The agreement does not comply with the minimum standard.

Aruba has not joined the MLI.

Aruba’s agreement with Netherlands is an arrangement governed by the domestic law of the Kingdom of Netherlands.1 Aruba indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with Netherlands.

B. Conclusion

No jurisdiction has raised any concerns about Aruba.

Summary of the jurisdiction response - Aruba

 

	1.Treaty partners	2. Compliance with the standard	3. Signature of a complying instrument	4. Minimum standard provision used
1	Netherlands	No	No