Curacao's thin capitalization rules only apply only for interest paid to a tax-exempt private limited company belonging to the same group as the lender. In such case, the deductibility of interest payments to the tax-exempt lender is limited to an average loan amount of 3 times the equity of the borrower.
Tax Research & Compliance
The world’s most complete array of cross-border tax analysis and data
The world’s most complete array of cross-border tax analysis and data