Aruba Minister of Finance Conditions Tax Information Exchange Agreements on Existence of Income Tax Treaties

On October 7, Mr. Roland H. Lacle, Minister of Finance for the Aruba Government, in the opening address of the First Caribbean Tax Conference in Aruba, stated in remarks directed specifically at the United States that tax information exchange agreements should follow from and depend on the existence of income tax treaties. In particular, Lacle explained that traditionally one of the provisions of a double taxation treaty is the exchange of information. Unless there exists a treaty base, no information is exchanged…[more]