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… 2016 Automatic Exchange of Information: A Caribbean Perspective Name: Johnathan F. Montesant Student ID: i6045260 Faculty: School of Business and Economics University: Maastricht University Study: Fiscal Economics Thesis Supervisors: Prof Dr (Hans) J.G.A. van Mierlo … and more efficient, it has also made it easier for taxpayers to avoid and evade taxes. In order to combat this, the OECD has proposed a Model, which allows for automatic exchange of information. The OECD Model is also heavily based on the U.S. Foreign Account Tax Compliance Act. The U.S. FATCA has had many implications for banks around the globe. One example of this is the banking sector in Switzerland, where FATCA has fundamentally shifted Switzerland’s policies on tax evasion and bank … in the long run, and lead to a more optimal level of global welfare. 2 Table of Contents 1. INTRODUCTION 4 2. AUTOMATIC EXCHANGE OF INFORMATION 9 2.1 INTRODUCTION 9 2.2 THE MODEL 10 2.3 CRS 11 2.4 ALTERNATIVE MODELS 15 2.5 CONCLUSION 15 3. THE FOREIGN ACCOUNT TAX COMPLIANCE ACT 17 3.1 INTRODUCTION 17 3.2 QUALIFIED INTERMEDIARIES 18 3.3 FATCA 20 3.4 COMPARISON 23 3.5 CONCLUSION 25 4. IMPACT OF FATCA ON SWITZERLAND 26 4.1 INTRODUCTION 26 4.2 HISTORY OF THE SWISS BANK INDUSTRY 26 4.3 …

… Maastricht University – Knowledge Centre for International Staff (KCIS) Last updated: 19.02.2014 If you relocate to the Netherlands, you can drive here using your foreign licence for a specific period of time, which depends on the country in which the licence was issued. After this period, you must have a Dutch driver’s licence. Eligibility You can exchange your foreign driver’s licence for a Dutch licence if you are registered in the municipality personal records database (GBA) and have a valid residence status. Licences issued in EU/EFTA member state Holders of a valid driver’s licence issued in an EU/EFTA …