The Dutch government has recently announced the signing of new memorandum of understanding (MoU) for the automatic exchange of tax information under the Australia-Netherlands tax treaty. The MoU was signed by the Netherlands on 20 August 2015, and by Australia on 29 August 2015 and entered into force on that date. The new MoU sets out the categories of information that may be automatically exchanged, and replaces the MoU signed in 2002.