The income and capital tax treaty between Curacao and Suriname was signed on 1 July 2024. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Curacao income tax, wage tax, and profit tax. It covers Suriname income tax, wage tax, dividend tax, and wealth tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other …