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Netherlands enacts amendments to Tax Arrangement with Curacao

|Tax Alerts, National/Federal Taxation, Treaties|Netherlands
Netherlands
  • Changes to the Tax Arrangement between the Netherlands and Curaçao have been published in the Official Gazette of the Netherlands.
  • The Tax Arrangement represents the two countries' agreement to eliminate double taxation without creating opportunities for non-taxation or reduced taxation.
  • The proposed changes aim at complying with the minimum standard agreed by the Inclusive Framework on BEPS and include a general anti-abuse provision in the form of a Principal Purposes Test and access to the mutua…

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