PwC Dutch Caribbean News
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Our ambition is to bring real value to our clients and relations. Tax laws and regulations are constantly changing. Our aim is to keep you informed of the latest news and developments in the field of audit and assurance, advisory and tax. Therefore we have launched PwC Dutch Caribbean News. The updates are prepared by PwC advisors and focus on the Dutch Caribbean market, but also include relevant international news.

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Latest news articles
Penetration Testing

Protecting your business by assessing its defenses

"Hacking" is a serious everyday threat for organisations that rely on IT to facilitate their business. Penetration testing or 'Ethical Hacking' helps identify the vulnerabilities in your technology environment. This can help you to take the necessary corrective measures and ensure continuity of critical business operations that rely on IT systems.

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From FATCA to GATCA

On 13 February 2014, the OECD has presented a report on a global standard for automatic exchange of tax information between countries. The report introduces Common Reporting Standards which include suggestions for reporting and due diligence requirements countries can impose on financial institutions. These standards will be the next step from FATCA to GATCA, a Global Account Tax Compliance Act.

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Fiscale wettenbundel 2014

De nieuwe fiscale wettenbundel is weer beschikbaar gekomen. Nieuw dit jaar zijn de basisverzekering ziektekosten voor Curaçao en het begunstigend beleid voor Aruba. Daarnaast uiteraard de vele grote en kleine wetswijzigingen, tariefsaanpassingen en dergelijke.

The new fiscal law text book for 2014 has been published. The book is only available in the Dutch language as all the laws and regulations are always published in that language.

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New export regime of Curacao

Curaçao will have a new export regime for companies that focus on international trade and services. Parliament has approved the new regime on 16 December 2013 and it is expected to come into force on 1 January 2014. The new regime touts a profit tax of approximately 4% and applies to companies that gain 90% or more of their profits from goods sold and services provided to international clients. The regime will be of interest to international banks and international trading and services companies but it may also apply to international holding and finance companies if they have sufficient presence or substance on Curaçao.

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New Tax Agreement between Curaçao and the Netherlands

Curaçao Minister of Finance Jardim and Dutch Secretary of Finance Weekers agreed on the new Tax Agreement between Curaçao and the Netherlands. The new agreement will replace the existing Tax Agreement for the Kingdom as that agreement now applies between the two countries. The old agreement will remain in force between the Netherlands and Aruba and St. Maarten depending on negotiations between these countries to come to a new bilateral agreement.
The new agreement is expected to enter into force on 1 January 2015.

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© 2013 PricewaterhouseCoopers Curaçao. All rights reserved. PwC refers to the Dutch Caribbean member firm, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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