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Peer Review Report Phase 2 Implementation of the Standard In Global Forum on Transparency and Exchange of Information GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE for Tax Purposes OF INFORMATION FOR TAX PURPOSES PEER REVIEWS, PHASE 2: ARUBA This report contains a “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this country. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the Peer Review Report multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Phase 2 Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation Implementation of the Standard of the standards of transparency and exchange of information for tax purposes. These standards are primarily refl ected in the 2002 OECD Model Agreement on Exchange of in Practice Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has ARUBA been incorporated in the UN Model Tax Convention. Peer Review Report Phase 2 Implementation of the Standard in Practice The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fi duciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identifi ed by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency and www.eoi-tax.org. Consult this publication on line at http://dx.doi.org/10.1787/9789264231436-en. ARUBA This work is published on the OECD iLibrary, which gathers all OECD books, periodicals and statistical databases. Visit www.oecd-ilibrary.org for more information. ISBN 978-92-64-23142-9 23 2015 05 1 P Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2015 PHASE 2: IMPLEMENTATION OF THE STANDARD IN PRACTICE March 2015 (reflecting the legal and regulatory framework as at December 2014) This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD or of the governments of its member countries or those of the Global Forum on Transparency and Exchange of Information for Tax Purposes. This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Please cite this publication as: OECD (2015), Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2015: Phase 2: Implementation of the Standard in Practice, OECD Publishing. http://dx.doi.org/10.1787/9789264231436-en ISBN 978-92-64-23142-9 (print) ISBN 978-92-64-23143-6 (PDF) Series: Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews ISSN 2219-4681 (print) ISSN 2219-469X (online) Corrigenda to OECD publications may be found on line at: www.oecd.org/publishing/corrigenda. © OECD 2015 You can copy, download or print OECD content for your own use, and you can include excerpts from OECD publications, databases and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of OECD as source and copyright owner is given. All requests for public or commercial use and translation rights should be submitted to [email protected]. Requests for permission to photocopy portions of this material for public or commercial use shall be addressed directly to the Copyright Clearance Center (CCC) at [email protected] or the Centre français d’exploitation du droit de copie (CFC) at [email protected]. TABLE OF CONTENTS – 3 Table of Contents About the Global Forum 5 Executive Summary 7 Introduction ��������������������������������������������������������������������������������������������������������������11 Information and methodology used for the peer review of Aruba 11 Overview of Aruba 12 Compliance with the Standards ����������������������������������������������������������������������������� 21 A. Availability of Information ������������������������������������������������������������������������������� 21 Overview ��������������������������������������������������������������������������������������������������������������� 21 A1 Ownership and identity information ������������������������������������������������������������� 24 A2 Accounting records ��������������������������������������������������������������������������������������� 61 A3 Banking information ������������������������������������������������������������������������������������� 68 B. Access to Information 73 Overview ��������������������������������������������������������������������������������������������������������������� 73 B1 Competent Authority’s ability to obtain and provide information 74 B2 Notification requirements and rights and safeguards 84 C. Exchanging Information ����������������������������������������������������������������������������������� 89 Overview ��������������������������������������������������������������������������������������������������������������� 89 C1 Exchange of information mechanisms ����������������������������������������������������������� 90 C2 Exchange of information mechanisms with all relevant partners ��������������� 100 C3 Confidentiality ����������������������������������������������������������������������������������������������101 C4 Rights and safeguards of taxpayers and third parties 103 C5 Timeliness of responses to requests for information ������������������������������������105 Summary of Determinations and Factors Underlying Recommendations 111 PEER REVIEW REPORT – PHASE 2 – ARUBA © OECD 2015 4 – TABLE OF CONTENTS Annex 1: Jurisdiction’s response to the review report 117 Annex 2: List of all exchange of information mechanisms 118 Annex 3: List of all laws, regulations and other material received 123 Annex 4: List of representatives interviewed during on-site visit 125 PEER REVIEW REPORT – PHASE 2 – ARUBA © OECD 2015 ABOUT THE GLOBAL FORUM – 5 About the Global Forum The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions, which participate in the Global Forum on an equal footing The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transpar- ency and exchange of information for tax purposes These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commen- tary as updated in 2004 The standards have also been incorporated into the UN Model Tax Convention The standards provide for international exchange on request of fore- seeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed This process is undertaken in two phases Phase 1 reviews assess the quality of a jurisdic- tion’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well
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