Netherlands enacts amendments to Tax Arrangement with Curacao
|Tax Alerts, National/Federal Taxation, T ...|Netherlands
Changes to the Tax Arrangement between the Netherlands and Curaçao have been published in the Official Gazette of the Netherlands.
The Tax Arrangement represents the two countries' agreement to eliminate double taxation without creating opportunities for non-taxation or reduced taxation.
The proposed changes aim at complying with the minimum standard agreed by the Inclusive Framework on BEPS and include a general anti-abuse provision in the form of a Principal Purposes Test and access to the mutua…
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