Edition 3 – 2023 (pdf)

1. Letter from the editor (pdf)
2. Real estate rental: regular asset management or accommodation enterprise? (pdf)
3. Tax consideration arising from ifrs 17 (pdf)
4. Interview with the Curaçao minister of finance: Javier Silvania (pdf)
5. The tax relationship between Brazil and The Caribbean (pdf)
6. Transfer pricing, fair taxation and ethical issues (pdf)
7. Taxation in Guyana (pdf)
8. Towards a neutral formulary apportionment system in regional integration: a critical inquiry (pdf)
9. Effective pension information for mobile citizens: where pension and tax law intersect (pdf)
10. Ad (pdf)
11. Ad (pdf)
12. Ad (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, Stichting Caribische Belasting en Europawinkel, the University of Curaçao, its Editor, its Editorial Team, or any Board members of the Stichting Caribische Belasting en Europawinkel.