Agreement between the Kingdom of the Netherlands, in respect of Aruba, and the British Virgin Islands for the exchange of information with respect to tax, concluded on September 11th,2009. The date of entry into effect has not been determined yet. Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Britse Maagdeneilanden inzake de uitwisseling van informatie betreffende belastingen

http://wetten.overheid.nl/BWBV0003537/geldigheidsdatum_09-03-2010

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