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Dutch Finance Ministry proposes changes to Tax Arrangement between the Netherlands and Curaçao

|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Netherlands
Netherlands
  • Proposed changes to the Tax Arrangement between the Netherlands and Curaçao seek to comply with the Organisation for Economic Co-operation and Development's minimum standard.
  • The Tax Arrangement represents the two countries' intention to eliminate double taxation without creating opportunities for non-taxation or reduced taxation.
  • The proposed changes include a general anti-abuse provision in the form of a Principal Purposes Test and access to the mutual agreement procedure.
  • The proposed changes ar…

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