Highlights of the Proposal for a New Bilateral Tax Regulation between the Netherlands and Curaçao

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).