PhD defence

A Tax Treaty Policy for Curaçao

• G.D. Rekwest

Date

Wednesday 28 September 2022

Time

11:15 - 12:00 hour

Address

Academy Building
Rapenburg 73
2311 GJ Leiden

Supervisor(s)

• Prof. P. Kavelaars
• Prof. I. Mosquera Valderrama

Summary

Curaçao is an autonomous country within the Kingdom of the Netherlands and has just one single tax treaty for the prevention of double taxation, namely the tax treaty with Norway. Curaçao has proven unsuccessful in the conclusion and ratification of full tax treaties. Until now, little attention has been paid to the underlying reasons why Curaçao has proven unsuccessful in building a tax treaty network. The central research question is: “How should Curaçao design its tax treaty policy in order to build a tax treaty network?” This study does not aim to provide recommendations on the technical aspects of a tax treaty policy or a model convention. Rather, the objective of this study is to identify the conditions for building a tax treaty network.

Based on a review of literature, as well as qualitative and quantitative research, I have on the one hand researched the obstacles for Curaçao when it comes to the conclusion and ratification of tax treaties. On the other hand, I have conducted research into which considerations are relevant for Curaçao when it comes to building a tax treaty network. The outcome of this research is an evaluation framework that can act as a guide for Curaçao when designing a tax treaty policy or adjusting a potentially existing (but unpublished) tax treaty policy. This research was conducted in light of the constitutional, EU law, economic and fiscal context.

PhD dissertations

Approximately one week after the defence, PhD dissertations by Leiden PhD students are available digitally through the Leiden Repository, that offers free access to these PhD dissertations. Please note that in some cases a dissertation may be under embargo temporarily and access to its full-text version will only be granted later.

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