Curaçao receives an overall rating of Largely Compliant from the Global Forum
On 12 November 2019, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published eight peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). The release of the reports was announced in a press release published on the website of the OECD. These reports are part of the second round of Global Forum reviews, which ...
Global Forum on tax transparency reveals new compliance ratings for nine jurisdictions
On 30 July 2019, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published nine peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). This was announced in a press release published on the website of the OECD. These reports are part of the second round of Global Forum reviews, which assess jurisdictions against the ...
Documenten, handleidingen en XML-schema’s inzake Automatic Exchange of Financial Account Information op website Ministerie van Financiën (CRS, FATCA) (Curaçao)
Op de website van het Ministerie van Financiën van Curaçao staan verschillende documenten, handleidingen en XML-schema’s met betrekking tot “Automatic Exchange of Financial Account Information in Tax matters” (Common Reporting Standard/CRS, FATCA). Het betreft onder meer: Handleidingen de FATCA/CRS handleiding 3.1 (november 2018, Nederlands) de FATCA/CRS manual 2.1 (januari 2017, Engels) de FATCA/CRS Updated Planning (Nederlands). XML-schema’s FATCACRS FATCACRS Types ISOFATCAT Types OECD Types STFFATCA Types Totaaloverzicht Voorbeeld Relevante wetgeving: ...
Global Forum on tax transparency reveals compliance ratings for further seven jurisdictions. The Netherlands rated overall Largely Compliant
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). This was announced on 18 March 2019 with a press release published on the website of the OECD. These reports are part of the second round of Global Forum reviews which assess jurisdictions against ...
Global Forum on Tax Transparency marks a dramatic shift in the fight against tax evasion with the widespread commencement of the automatic exchange of financial information
The Global Forum on Transparency and Exchange of Information for Tax Purposes held its annual meeting in Punta del Este, Uruguay on 20-22 November, bringing together over 200 delegates from more than 100 jurisdictions, international organisations and regional groups to strengthen further the international community’s fight against tax evasion. This was announced with a press release published on the website of the OECD. The meeting marked the widespread rollout of automatic exchange of ...
Verklaringen Koninkrijk ten behoeve van (Europees en Caribisch) Nederland, Aruba en Curaçao over effectieve data voor uitwisseling van informatie op basis van CbC en CRS onder de MCAA
Op 13 september 2018 zijn de Engelse teksten van een viertal verklaringen van het Koninkrijk der Nederlanden in het kader van de effectieve data voor uitwisseling van informatie onder het WABB-verdrag (Verdrag inzake wederzijdse administratieve bijstand in belastingzaken) en de Multilateral Competent Authority Agreement (MCAA) in het Tractatenblad van het Koninkrijk der Nederlanden geplaatst (Trb. 2018, 167). Ten behoeve van Nederland, zowel voor het Europese als voor het Caribische deel ...
Landsbesluit winstbelasting in verband met implementatie aanvullende documentatieverplichtingen verrekenprijzen. Wijziging Landsbesluit uitvoering internationale bijstandsverlening en Landsbesluit administratieve sanctie bij niet nakomen fiscale verplichtingen
Op 3 augustus 2018 is het Landsbesluit, houdende algemene maatregelen, van de 4de juli 2018 ter uitvoering van de artikelen 45, tweede lid, en 46, derde lid, van de Landsverordening op de winstbelasting 1940 en houdende wijziging van het Landsbesluit uitvoering internationale bijstandsverlening en Landsbesluit administratieve sanctie bij niet nakomen fiscale verplichtingen (Landsbesluit winstbelasting) gepubliceerd in het Publicatieblad van Curaçao, jaargang 2018, no. 19 (P.B. 2018, no. 19). Dit landsbesluit ...
Better design of taxes on personal savings and wealth is needed to support inclusive growth
The taxation of personal savings and wealth varies widely, offering governments significant scope for tax reforms that simultaneously improve both the efficiency and fairness of their tax systems, according to two new OECD reports as the OECD announced on 12 April 2018 in a press release. The reports – Taxation of Household Savings and The Role and Design of Net Wealth Taxes - recognise that taxes are among the most effective tools governments have ...
Global network for the automatic exchange of offshore account information continues to grow; OECD releases new edition of the CRS Implementation Handbook
Yesterday, 5 April 2018, the OECD published a new set of bilateral exchange relationships established under the Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA) which for the first time includes activations by Panama. This was announced in a press release published on the website of the OECD. In total, there are now over 2700 bilateral relationships for the automatic exchange of offshore financial account information under the CRS in ...
New guidance for automatic exchange of financial account information released by OECD
On 6 April 2017 the OECD has released a series of additional Common Reporting Standard (CRS)-related frequently asked questions and the second edition of the Standard for Automatic Exchange of Financial Account Information. For more information, click here. CFN-artikelnr. 20170407-9 BRON: www.oecd.org Land/gebiedsdeel: OECD Betreft: internationaal belastingrecht, automatic exchange of financial account information, CRS, Common Reporting Standard Regeling: OECD Standard for Automatic Exchange of Financial Account Information; Common Reporting ...
OECD announces further developments in international tax co-operation
On 16 March 2017 the OECD announced further developments in international tax co-operation. These developments hold, inter alia, that six treaty partners of Hong Kong (China), including the Netherlands, signed a competent authority agreement (CAA) with Hong Kong (China). CFN • Caribisch Fiscaal Nieuwsblad will monitor whether the CAA between Hong Kong and the Netherlands was signed by the Netherlands also on behalf of one or more of the Caribbean ...
