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
New exchange rate margin levy of the Central Bank of Aruba

The introduction of the exchange rate margin levy of the Central Bank of Aruba (CBA) is directly related to the execution of the tasks of the CBA in connection with the promotion of the monetary stability and functioning as the central foreign currency exchange bank of Aruba. The levy will be charged to the net income earned by the local commercial banks of Aruba as a result of foreign currency exchange transactions.

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Fiscal law book for 2015 is now available

As of 1 January 2015, many important changes have been introduced in the tax legislation of Curaçao and St. Maarten, the BES islands and Aruba. The Fiscal Law Book 2015 contains the most important and up-to-date tax laws and is essential for entrepreneurs, professionals and students dealing with tax affairs in the Caribbean part of the Dutch Kingdom. The publication is written in Dutch and is available in a pocket edition and digital version.

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Tax changes for 2015 and 2016

As of 1 January 2015, many important changes have been introduced in the income tax and profit tax of Curaçao, as well as some changes with regard to the wage tax. The tax rates have been reduced. On the other hand, a number of deductions have been limited or have disappeared completely. It is important to know what the impact will be for you and for your business.

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Year end tips

We would like to share with you our last recommendations before the start of the year 2015. In this newsflash we will provide you with tips and tax planning opportunities still possible to manage your tax matters for the year 2014 and prepare for 2015.

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Important changes in tax litigation

Parliament of Aruba has approved the possibility of appeal in tax cases. As of 1 January 2015 the tax litigation procedure in first instance will be under the Court of First Instance (in Dutch: Gerecht in Eerste Aanleg) instead of the Tax Appeal Court in Dutch: Raad van Beroep). All current cases for which no decision has been given will, starting in January, have the possibility of appeal. Cassation by the Supreme Court will become possible only after Curaçao, Sint Maarten and the BES islands have introduced the possibility of appeal and cassation as well.

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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 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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