Edition 4 – 2023 (pdf)

1. Letter from the editor (pdf)
2. Aruban Real Estate Transfer Tax Reform and its Impact on M&A and Restructuring (pdf)
3. The OECD Global Tax Deal and Developing Countries: Where do we stand? (pdf)
4. Tax Incentives for Non-resident Remote Workers Offered by Sint Maarten (pdf)
5. Pillar-two Solution: how should Caribbean SIDS respond? (pdf)
6. EU Customs Reform in 2023: The Data-Driven Approach (pdf)
7. The (limited) Effect of Directives on the Application of Tax Treaties under Public International Law and European Union Law (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, 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.