September 10, 2014 New DTT between the Netherlands and Curacao 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... September 9, 2014 News concerning APA, ATR and substance requirement On 13 June 2014 five new updated Decrees concerning advance pricing agreements (“APA”), advance tax rulings (“ATR”) and substance requirements came into effect. 2 posts 1