Muller & Associates

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RSS Caribbean Tax Law Blog

  • De introductie van transfer pricing in de Curaçaose belastingwetgeving. October 3, 2019
    Bij PB 2016, no. 37 werd met de Landsverordening pensioensparen, reparatie en modernisering belastingverordeningen wederom een omvangrijke herziening van ons belastingstelsel beoogd. In deze bijdrage richt ik mij op één onderwerp uit deze landsverordening, te weten de introductie van transfer pricing in de Curaçaose fiscale wetgeving.In het fiscale recht geldt dat het van belang is […]
  • Ingewikkelde fiscale verhoudingen binnen het Koninkrijk (updated) October 3, 2019
    73 views 0 Likes 0 Comments Share on LinkedIn Share on Facebook Share on Twitter Veel landen hebben onderling belastingverdragen afgesloten. Grofweg bestaan er twee soorten belastingverdragen: (1) verdragen gericht op het uitwisselen van (fiscaal relevante) informatie en (2) verdragen ter voorkoming van dubbele belasting. Tot 10 oktober 2010 bestond het Koninkrijk der Nederlanden uit drie landen; Nederland (in Europa), de Nederlandse Antillen en […]
  • Buyer beware; or rather: miracles take time October 2, 2019
    Just a word of advice for those who want to take up residence in Curacao, or may want buy a second home here or otherwise want to invest. This is not your country of origin so things may be different here.Let me give you some examples. A few years ago a german speaking client stated […]
  • A word of warning September 24, 2019
    Monday September 23rd in Antilliaans Dagblad an article on policy on substance from our Minister of Finance.What is this all about?In international tax planning one aims to move income from high taxed jurisdictions to low tax jurisdictions. From tax infernos to tax havens so to say.Curacao has since the early 50's of the former century […]
  • Vorbeugung von Doppelbesteuerung auf Curacao September 15, 2019
    In steuerlicher Hinsicht mangelt es auf Curacao erheblich an Doppelbesteuerungsabkommen mit anderen Staaten.Aufgrund dessen versuchen wir schon seit vielen Jahren unserer Regierung davon zu überzeugen, einseitig seitens Curacao eine Steuerpolitik einzuschlagen, die in Fällen von Doppelbesteuerung eine Steuererleichterung oder Steuerbefreiung auf Curacao zur Folge hat.Vorschläge zur Umsetzung lagen vor, wurden aber nie ins Parlament eingebracht.Diesen […]
  • Curacao policy on prevention of double taxation September 12, 2019
    Curacao has an enormous lack in treaties on double taxation. For many years we have tried to convince our government that we should draft a unilateral policy where Curacao would provide for tax relief in cases where otherwise double taxation would occur. Drafts were made but never presented to our parliament. It seems that a […]
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