New bilateral rules for the avoidance of double taxation between the Netherlands—including Dutch jurisdictions located in the Caribbean—and Curaçao were announced and presented on 10 June 2014 to the Dutch parliament for approval. It is expected that the new amendments will come in force on 1 January 2015.

Continue reading →

On 13 June 2014 five new updated Decrees concerning advance pricing agreements (“APA”), advance tax rulings (“ATR”) and substance requirements came into effect.

Continue reading →