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
16th Annual Global CEO Survey

Why is tax a risk no business leader can ignore? Where do CEO's see opportunity for growth?
These and other questions were subject of a survey by PwC. We conducted 1,330 interviews with CEOs in 68 countries between 5 September and 4 December 2012. In addition, 33 CEOs sat down with us near the end of 2012 for more extensive conversations. Their thoughts on the talent issues impacting their businesses are reflected in the quotes throughout our report.

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PhD thesis - The landscape of Sustainability Assurance: Towards Further Shaping the Assurance Approach

On 17 May 2013, Ralf Wieriks, Director Assurance at PwC Dutch Caribbean, defended his PhD thesis at the Erasmus University in Rotterdam. His thesis is titled "The Landscape of Sustainability Assurance: Towards Further Shaping the Assurance Approach".
In his thesis, Wieriks describes the role that accountants play in the process of sustainability reporting.

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Tax law book

Every year PwC publishes a tax law bundle with the direct tax laws of the Dutch Caribbean islands. The most important tax laws have now also been made available on the PwC website. The texts are in Dutch, the official language in which they are published.

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Digital information and the tax inspector

Recently, the European Court of Human Rights (ECHR) judged in a Norwegian case that the tax authorities could request a company to provide a backup of its computer server for review at the tax office, even if the backup includes records of other companies and personal e-mails from employees. The ECHR noted that generally tax authorities may not request access to archives belonging to other tax subjects, however in this case access to such information was justified, because the archives were not clearly separated for the different companies.

Considering that citizens of the Dutch Caribbean can - in some cases - also appeal to the ECHR, this ruling could be significant to the Dutch Caribbean tax practice as well.

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Changes to sales tax and procedural law
On Friday April 19, Parliament of Curacao has approved important amendments to the sales tax (in Dutch: Omzetbelasting or OB). The changes are not as far-reaching as the original proposal, but will still impact practically everyone living or doing business on Curacao. Read full article

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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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