Edition 6 – 2024 (pdf)

1. Letter from editor (pdf)
2. A minimum tax that isn’t: Is there a real purpose for pillar two? (pdf)
3. Decolonizing tax rules: A new era for tax cooperation in the global south (pdf)
4. Formative years of a new global tax architecture: What is the role of legitimacy? (pdf)
5. The DTT with suriname: A new path in curaçao’s tax treaty network
6. A Taiwanese approach to taxing digital economy: The case of chinese gaming businesses going global (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.