Curaçao - Highlights of the Proposal for a New Bilateral Tax Regulation between the Netherlands and Curaçao
- H. Verboom; M. Veldhuijzen; Frederik Bos; M. Kiers
- European Taxation, 2014 (Volume 54), No 10
- 10 September 2014
In June 2014, a proposal for a new bilateral tax regulation that will govern tax relations between the Netherlands and Curaçao was published. The following note discusses highlights of this regulation from a corporate income tax, personal income tax and gift and inheritance tax perspective, with a focus primarily on changes in comparison to the “old” regulation and notable deviations from the OECD Model (2010).