Treaties Division 

MINBUZA-2015.544483 

The Ministry of Foreign Affairs of the Kingdom of the Netherlands 

presents its compliments to the Embassy of the United States of 

America and acknowledges receipt of the Embassy's note 208/15 

dated September 281 20151 regarding the Agreement between the 

Kingdom of the Netherlands1 in respect of Curac;ao1 and the United 

States of America to Improve International Tax Compliance and to 

Implement FATCA, signed at Willemstad December 16, 2014, which 

is not yet in force, which note reads as follows: 

"The Embassy of the United States of America presents its 

compliments to the Ministry of Foreign Affairs of the Kingdom of the 

Netherlands and refers the Ministry to the Agreement between the 

United States of America and the Kingdom of the Netherlands, in 

respect of Cura<;a01 to Improve International Tax Compliance and 

to Implement the Foreign Account Tax Compliance Act (FATCA), 

signed at Willemstad December 16, 20141 which is not yet in force 

(the "Agreement"). 

The Embassy notes that paragraph 10 of Article 3 of the Agreement 

provides: "This Agreement shall terminate on September 30 1 20151 

if Article 2 of this Agreement is not in effect for either Party 

pursuant to paragraph 9 of this Article by that date." 

In connection with the Agreement, the Embassy, on behalf of the 

Government of the United States of America, proposes the 

following: 

Notwithstanding paragraph 10 of Article 3 of the Agreement, the 

Agreement shall not terminate as stated in that paragraph. 

However, the Agreement shall terminate 12 months following its 

entry into force if Article 2 of the Agreement is not in effect for 

either Party pursuant to paragraph 9 of Article 3 of the Agreement 

by that date. 
If the foregoing is acceptable to the Kingdom of the Netherlands, in 

respect of Cura~ao, the Embassy further proposes that the present 

note and the Ministry's affirmative note in reply shall constitute an 

agreement between the United States of America and the Kingdom 

of the Netherlands, in respect of Cura<;ao ("Supplemental 

Agreement"), that shall enter into force on the date of the written 

notification by the Kingdom of the Netherlands to the United States 

of America that it has completed the necessary internal procedures 

for entry into force of both the Agreement and the Supplemental 

Agreement. 

The Embassy of the United States of America avails itself of the 

opportunity to renew to the Ministry of Foreign Affairs of the 

Kingdom of the Netherlands the assurances of its highest 

consideration." 

The Ministry informs the Embassy that the Kingdom of the 

Netherlands, in respect of Cura~ao, accepts the proposals set forth 

in the Embassy's note. Therefore, the Embassy's note and the 

present note shall constitute an agreement between the United 

States of America and the Kingdom of the Netherlands, in respect 

of Cura~ao, which shall enter into force on the date of the written 

notification by the Kingdom of the Netherlands to the United States 

of America that it has completed the necessary internal procedures 

for entry into force of both the Agreement and the Supplemental 

Agreement. 

The Ministry of Foreign Affairs of the Kingdom of the Netherlands 

avails itself of the opportunity to renew to the Embassy of the 

United States of America the assurances of its highest 

consideration. 

Ministry of Foreign Affairs, 

The Hague, September 29, 2015 
No. 208/ 15 

The Embassy of the United States of America presents its compliments to 

the Ministry of Foreign Affairs of the Kingdom of the Netherlands and refers the 

Ministry to the Agreement between the United States of America and the Kingdom 

of the Netherlands, in respect of Curayao, to Improve International Tax 

Compliance and to Implement the Foreign Account Tax Compliance Act 

(FATCA), signed at Willemstad December 16, 2014, which is not yet in force (the 

"Agreement"). 

The Embassy notes that paragraph 10 of Article 3 of the Agreement 

provides: "This Agreement shall terminate on September 30, 2015, if Article 2 of 

this Agreement is not in effect for either Party pursuant to paragraph 9 of this 

Article by that date." 

In connection with the Agreement, the Embassy, on behalf of the 

Government of the United States of America, proposes the following: 

DIPLOMATIC NOTE 
-2-

Notwithstanding paragraph I 0 of Article 3 of the Agreement, the Agreement 

shall not terminate as stated in that paragraph. 

However, the Agreement shall terminate 12 months following its entry into 

force if Article 2 of the Agreement is not in effect for either Party pursuant 

to paragraph 9 of Article 3 of the Agreement by that date. 

If the foregoing is acceptable to the Kingdom of the Netherlands, in 

respect of Curac;ao, the Embassy further proposes that the present note and the 

Ministry's affJTmative note in reply shall constitute an agreement between the 

United States of America and the Kingdom of the Netherlands, in respect of 

Curac;ao ("Supplemental Agreement"), that shall enter into force on the date of the 

written notification by the Kingdom of the Netherlands to the United States of 

America that it has completed the necessary internal procedures for entry into force 

of both the Agreement and the Supplemental Agreement. 
-3-

The Embassy of the United States of America avails itself of the opportunity 

to renew to the Ministry of Foreign Affairs of the Kingdom of the Netherlands the 

assurances of its highest consideration. 

Embassy of the United States of America, 

The Hague, September 28, 2015.