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... Show moreCuraçao 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that can act as a guide for Curaçao when designing a tax treaty policy or adjusting a potentially existing (but unpublished) tax treaty policy. Show less
The objective of this socio-historical study is to contribute to a better and fuller insight in the development of Curaçao society in the twentieth century. The question that lies at the heart of... Show moreThe objective of this socio-historical study is to contribute to a better and fuller insight in the development of Curaçao society in the twentieth century. The question that lies at the heart of this study was: What was the influence of the Catholic Church in the development of Curaçao society in the period in which this society was strongly in the process of industrialization and modernization and that subsequently made the transition to democracy, self-government and therewith to citizenship? A considerable part of this study is based on literature and archival research, conducted in both Curaçao and the Netherlands, supplemented with the analysis of existing oral history material and the execution of targeted additional interviews. These additional interviews were conducted for greater knowledge and to illustrate, substantiate or clarify a specific situation. The study focuses on the development of society and therein specifically on the position of the Catholic, predominantly Afro-Curaçaoan, population. Show less
This dissertation is predicated upon the hypothesis that the agency of the non-whites in 18th century Curaçao in realising their freedom and bringing about the improvement of their economic and... Show moreThis dissertation is predicated upon the hypothesis that the agency of the non-whites in 18th century Curaçao in realising their freedom and bringing about the improvement of their economic and social situation is largely underestimated in the historiography. The specific nature of the colony’s economic orientation, centred on commerce and shipping, offered opportunities for both slaves and free non-whites. Discussed are manumission, the judicial position of free non-whites, their social-economic development, their military role and the development of their political awareness during the revolutionary years at the end of the 18th century. Possibilities to earn an income gave enslaved Curaçaoans opportunities to buy their freedom. The majority of the manumissions was made possible by the free non-white population itself. Free non-whites were not treated as equal to whites judicially, but they had access to all legal instruments. There were no judicial barriers preventing free non-whites from engaging in economic activities. Free non-whites were active in most branches of the economy and ownership of real estate and slaves was not uncommon. They played a crucial role in the defence of the colony and in maintaining law and order. There is evidence for a development of political awareness, be it largely circumstantial. Show less
