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Caribbean Netherlands corporate tax regime: a primer
  • Corporate Tax
  • Bonaire, Saint Eustatius and Saba
  • 17 August 2012

Following the dissolution of the Netherlands Antilles in 2010, the Netherlands developed a separate tax regime for the Caribbean Netherlands, which was introduced as from January 1 2011. Corporations may be subject to either Dutch corporate income tax or the Caribbean Netherlands proceeds tax. Question marks remain as to whether the Dutch tax treaty network applies to companies in the Caribbean Netherlands.

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