Artikel 1

1. The Contracting Parties shall assist each other to assure the accurate assessment and collection of taxes, to prevent fiscal fraud and tax evasion, and to develop improved information sources for tax matters. The Contracting Parties shall provide assistance through exchange of information, authorized pursuant to Article 4, and such related measures as may be agreed upon by the competent authorities pursuant to Article 5.
2. Information shall be exchanged to fulfill the purpose of this Agreement without regard to whether the person to whom the information relates is, or whether the information is held by, a resident or national of a Contracting Party, provided that information is present within the territory, or in the possession or control of a person subject to the jurisdiction, of the requested Party.
3. As regards the Kingdom of the Netherlands, this Agreement shall apply only to Aruba.