Caribbean Tax Law Journal

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Edition 6

Published magazine

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.

Edition 5

Published magazine

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.

Edition 4

Published magazine

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, its Editor, its Editorial Team, or any Board members of the IFA Branch Curaçao-Aruba-Sint Maarten.

Edition 3

Published magazine

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, its Editor, its Editorial Team, or any Board members of the IFA Branch Curaçao-Aruba-Sint Maarten.

Edition 2

Published magazine

Edition 2 – 2022 (pdf)

  1. Letter from the editor (pdf)
  2. Suriname and Aruba, ready or not, vat is around the corner (pdf)
  3. A tax treaty policy for Curaçao (pdf)
  4. Dac7 and its global reach – expanding automatic information exchange to digital platforms (pdf)
  5. The Curaçao territorial profit tax regime; lack of practical guidance (pdf)
  6. Interview with the prime minister of Aruba; Evelyn Wever-Croes (pdf)
  7. Proposed tax reform 2023 Aruba (pdf)
  8. A closer look at us federal tax fiscalization over Puerto Rico business and residents seeking incentives (pdf)
  9. How tax carrots and tax sticks can transform the wild economy into a clic economy (pdf)
  10. With foreign subsidies regulation, EU casts worldwide state aid net including on the caribbean (pdf)
  11. Cryptocurrency in St Maarten (pdf)
  12. 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.

Edition 1

Published magazine

Edition 1 – 2022 (pdf)

  1. Letter from the editor (pdf)
  2. The pricing of gasoline in Curacao (pdf)
  3. Vereniging van Antilliaanse Belastingadviseurs (pdf)
  4. Chronicles of the Curaçao real estate tax (pdf)
  5. 2021 Tax law amendments & updates (pdf)
  6. Interview with Nafthely Martis (pdf)
  7. Interview with Rowan-John Martina (pdf)
  8. Aruba Association of Tax Consultants (pdf)
  9. Training commies Aruba (pdf)
  10. De Vakstudie – the Dutch Caribbean encyclopedia (pdf)
  11. The Foundation Tax Committee (pdf)
  12. Interview with Ardwell Irion (pdf)
  13. Global Minimum Tax (pdf)
  14. Passaat Foundation (pdf)
  15. Proposed Tourist Tax Bonaire 2022 (pdf)
  16. The Tax Authorities of the Dutch Caribbean on the map (pdf)
  17. Caribbean Netherlands real estate tax | The investment facility (pdf)
  18. Value Added Tax – VAT in Suriname? (pdf)
  19. Suriname – Tax Law Amendments & updates (pdf)
  20. The “Surinaamse Federatie van Belastingadviseurs” (pdf)
  21. International taxation & Blacklisting (pdf)
  22. Joint Endeavour or Collective Surrender: Resisting Global Tax (pdf)
  23. Ads (pdf)
  24. Invitation (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.