In the 15 March 2019 edition of the Country Gazette, Curaçao published a notice on the three-tiered documentation requirements introduced from the 2018 tax year, including the Country-by-Country (CbC) report, Master file, and Local file ({News-2018-09-20/A/3-previous coverage}). With respect to CbC reporting, the notice includes that secondary local filing requirements for non-parent constitue…