background image
CHAPTER I - Scope of the Arrangement
CHAPTER II - Definitions
CHAPTER III - Taxation of Income
CHAPTER IV - Avoidance of Double Taxation
CHAPTER V - Special Provisions
CHAPTER VI - Final Provisions
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Residence of Minister Plenipotentiary

(1) For the purposes of levying taxes on income within the meaning of Article 2, as well as for the purposes of this Arrangement, insofar as it relates to these taxes, the Minister Plenipotentiary of St. Maarten shall, where necessary, notwithstanding the other provisions of this Arrangement relating to residence, be deemed to be a resident of St. Maarten.

(2) The Ministers of Finance of both countries may agree that paragraph (1) shall be applied to the representatives of the Minister Plenipotentiary and any equivalent officials.