IMF Staff Report for the 2024 Article IV Consultation discussions re Sint Maarten: Plans to lower tax rates, to make the country more competitive with neighboring islands, should be avoided. Instead, additional revenues are required to satisfy the fiscal rule. Envisaged reforms to enhance the tax administration and to digitize and interface government systems should be complemented with plans (a) to tax casinos’ profits, turnover, and winnings, (b) to enforce the lodging tax on short-term rentals and the tax on the proceeds thereof and (c) to institute a tourist levy at the airport (Sint Maarten)
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IMF Staff Report for the 2024 Article IV Consultation discussions re Sint Maarten: Plans to lower tax rates, to make the country more competitive with neighboring islands, should be avoided. Instead, additional revenues are required to satisfy the fiscal rule. Envisaged reforms to enhance the tax administration and to digitize and interface government systems should be complemented with plans (a) to tax casinos’ profits, turnover, and winnings, (b) to enforce the lodging tax on short-term rentals and the tax on the proceeds thereof and (c) to institute a tourist levy at the airport (Sint Maarten)
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