Australia-Aruba tax information exchange agreement

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The governments of Australia and Aruba have signed a tax information exchange agreement (TIEA). The TIEA provides for exchange of information, on request, in both criminal and civil tax matters.

In addition, Australia and Aruba have signed an Agreement for the allocation of taxing rights with respect to certain individuals and to establish a mutual agreement procedure in respect of transfer pricing adjustments (ATR agreement).

This ATR agreement will:

allocate taxing rights over certain income derived by pension recipients, government employees and students
assist in resolving transfer pricing disputes.

The Australia-Aruba TIEA and ATR agreement entered into force on 17 August 2011.

Media release

The signing of these agreements was announced by the Assistant Treasurer, the Hon Nick Sherry, in Media Release No. 110 of 2009.

Legislation and supporting material

The legislation received royal assent on 27 June 2011:

More information

For more information about Australia's tax treaties, refer to:

international tax agreements home page

tax treaties on the Treasury website.

Last Modified: Friday, 27 July 2012