PwC Dutch Caribbean News
Tax St. Maarten News
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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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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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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Right on track for 2014 with the PwC 2013 Tips Newsletter

As the end of 2013 is near, it is our pleasure to present you with the PwC 2013 Tips Newsletter. This year we have compiled tips and topics for Aruba, Curaçao and St. Maarten as well as for the BES islands. You will find a combination of tips that are most useful at the end of the year, but also tips and topics that may be valuable during the rest of the year.
We trust our Newsletter will help you to optimize your tax position and to stay right on track.

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