The tax information exchange agreement between the former Netherland Antilles (BES Islands, Curacao, and Sint Maarten) and St. Kitts and Nevis entered into force on 6 November 2014. The agreement, signed 11 September 2009, is the first of its kind between the countries and applies for criminal tax matters from the date of its entry into force and for other matters in respect of tax periods beginning on or after that date.