Edition 5 – 2024 (pdf)

1. Letter from the editor (pdf)
2. Policy responses to the OECD minimum tax proposal (pdf)
3. International Cooperation on Tax Matters at the UN (pdf)
4. A new international tax paradigm – but what’s in it for the developing world (pdf)
5. The interaction between CFC rules and QDMTT: A Dutch Perspective (pdf)
6. News report: the relevance of a QDMTT for Curaçao (pdf)
7. The EU tax list of non-cooperative jurisdictions: a Caribbean experience (pdf)
8. 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.