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

Journal
Verboom, H.; Veldhuijzen, M.; Bos, F. (Frederik); Kiers, M.
Curaçao; Netherlands
European Taxation 2014 (Volume 54), No. 10
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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).