Een fiscaal verdragsbeleid voor Curaçao: een onderzoek naar een instrumentarium voor het ontwikkelen van een fiscaal verdragsbeleid voor Curaçao

Abstract

Curaçao is an autonomous country within the Kingdom of the Netherlands and has just one single tax treaty for the prevention of double taxation, namely with Norway. Curaçao has proven unsuccessful in the conclusion and ratification of full tax treaties. Until now, little attention has been paid to the underlying reasons why Curaçao has proven unsuccessful in building a tax treaty network. The central research question is: “How should Curaçao design its tax treaty policy in order to build a tax treaty network?” This study does not aim to provide recommendations on the technical aspects of a tax treaty policy or a model convention. Rather, the objective of this study is to identify the conditions for building a tax treaty network.

The research identifies the obstacles for Curaçao to conclude (and ratify) tax treaties. Furthermore, the research shows which considerations are relevant for Curaçao to build a tax treaty network. The outcome of this research is an evaluation framework that can act as a guide for Curaçao when designing a tax treaty policy or adjusting a potentially existing (but unpublished) tax treaty policy.