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HMRC internal manual

Double Taxation Relief Manual

Netherlands Antilles: Agreement

There is no agreement currently between the United Kingdom and the Netherlands Antilles.

The agreement (SI 1970/1949) came into force on 18 January, 1971 and, with certain modifications, extended the provisions of the 1968 agreement with the Netherlands (SI 1968/577) but not the provisions of the further agreement (SI 1977/1300) to the Netherlands Antilles.

The agreement has now been terminated. In the United Kingdom the termination took effect from 1 April 1989 (Corporation Tax) and 6 April 1989 (Income Tax).

The 1980 agreement with the Netherlands was not extended to the Netherlands Antilles.