{
  "url": "https://openlegislation.uk/draft-international-tax-enforcement-curacao-sint-maarten-and-bes-islands-order-2011/article-2",
  "json_url": "https://openlegislation.uk/draft-international-tax-enforcement-curacao-sint-maarten-and-bes-islands-order-2011/article-2.json",
  "legislation": "ukdsi/2011/9780111512586",
  "legislation_title": "The International Tax Enforcement (Curaçao, Sint Maarten and BES Islands) Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-international-tax-enforcement-curacao-sint-maarten-and-bes-islands-order-2011",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Tax information exchange agreement to have effect",
  "text": "It is declared that—\n(a) the agreement set out in the Schedule to this Order has been made with the Government of the Kingdom of the Netherlands, in respect of Curaçao, Sint Maarten and the BES Islands (formerly the Netherlands Antilles), with a view to the exchange of information foreseeably relevant to the administration or enforcement or recovery of the taxes, and debts relating to the taxes, covered by the agreement; and\n(b) it is expedient that the agreement should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111512586/article/2",
    "retrieved_at": "2026-10-30T14:53:18.489387+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}