Curacao published the National Ordinance on Minimum Tax 2024 in the Official Gazette on 22 October 2026. As previously reported, the Ordinance implements the Pillar 2 Income Inclusion Rule (IIR) with retroactive effect from 1 January 2025. It does not, however, implement the Qualified Domestic Minimum Top-Up Tax (QDMTT) or the Undertaxed Profits Rule (UTPR). As confirmed by Curacao's Minister of Finance earlier in the year, the QDMTT is not being implemented at this time, considering the neg…