The Resource New tax regime in the Dutch Caribbean : international aspects

New tax regime in the Dutch Caribbean : international aspects

Label
New tax regime in the Dutch Caribbean : international aspects
Title
New tax regime in the Dutch Caribbean : international aspects
Creator
Subject
Language
eng
Summary
On 10 October 2010, the Dutch Antilles ceased to exist. Curaçao and Saint Maarten have become countries within the Kingdom of the Netherlands, and thus, just like Aruba, they have obtained a so-called status aparte - they each have their own tax system. The islands Bonaire, Saint Eustatius and Saba - also known as the BES, or the Dutch Caribbean - have become special overseas municipalities of the Netherlands. Although this makes them part of the Netherlands, they have their own system of state taxes and of local taxes. Hence, the Netherlands now has two systems of state taxes, that is, in the European part of the Netherlands and in the Dutch Caribbean part. This article discusses the international aspects of the BES tax system, both in relation to the European part of the Netherlands and the other countries of the Kingdom and in relation to third countries
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
http://library.link/vocab/creatorName
Kavelaars, P
Geographic coverage
Caribbean
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • double taxation relief
  • tax treaty
Label
New tax regime in the Dutch Caribbean : international aspects
Instantiates
Publication
Label
New tax regime in the Dutch Caribbean : international aspects
Publication

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