On 20 February 2017, Sint Maarten published Decree No. 10/2017 for the ratification of the pending tax information exchange agreement with the Cayman Islands. The agreement was signed 29 October 2009 between the Cayman Islands and the former Netherlands Antilles. With the dissolution of the Netherland Antilles, the agreement will apply with respect to the Cayman Islands and the BES Islands (Bonaire, Sint Eustatius, and Saba), Curaçao, and Sint Maarten. The agreement will enter into force on the first day of the second month after the ratification instruments are exchanged, and will apply in respect of criminal tax matters from 1 January 2010 and for other matters from the date of its entry into force.
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