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Tax Treaty between the Netherlands and Sint Maarten to be Updated in Line with BEPS Standards

|Treaty Development|Netherlands-Sint Maarten
Netherlands-Sint Maarten

The Dutch House of Representatives has published a draft bill submitted on 7 October 2025 to amend the 2014 tax treaty (arrangement) between the Netherlands and Sint Maarten. This includes updates to the treaty in line with the minimum BEPS standards, including an updated preamble, revised permanent establishment provisions, revised mutual agreement procedures, a new principal purposes test, a…

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