Edition 9 – 2026 (pdf)

1. Letter from the editor (pdf)
2. The Global Minimum Tax in Latin America: Mirroring, Tailoring, and Waiting (pdf)
3. The SbS Package and the Irony of Global Tax Cooperation (pdf)
4. Reality vs Illusion: Lessons in Anti Avoidance from the Caribbean (pdf)
5. Youth brain drain and tax incentives in the CAS countries, limits and opportunities (pdf)
6. Curaçao’s Struggle for Fiscal Legitimacy and International Recognition (pdf)
7. Ads (pdf)

Arguments and ideas expressed in this journal are the sole responsibility of their respective authors. They cannot be attributed to the Caribbean Tax Law Journal, its Editor, its Editorial Team, or any Board members of the IFA Branch Curaçao-Aruba-Sint Maarten.