Documentation regarding removal of Aruba from the EU list of non-cooperative tax jurisdictions
Last week it was announced that Aruba has been removed from the EU list of non-cooperative jurisdictions for tax purposes. We now have access to the relevant official documents of the Council of the European Union. The removal was formalized in a Note from the General Secretariat of the Council of the European Union to Permanent Representatives of the Committee/Council, 15 May 2019 and the final description and assessment of ...
Voldoende commitment Curaçao richting EU Gedragscodegroep
Op 12 maart 2019 werd door de Europese Commissie de nieuwe (aangepast) lijst van niet-coöperatieve belastingjurisdicties (EU list of non-cooperative jurisdictions for tax purposes) bekend gemaakt, in de praktijk ook wel aangeuid als de “zwarte lijst”. Aruba stond op deze lijst vermeld, aangezien Aruba nog één schadelijk belastingregime niet had aangepast dan wel afgeschaft (overigens heeft Aruba het betreffende regime – het regime van de transparante vennootschap – inmiddels ook ...
EU Code of Conduct Group approves the rollback of Aruba’s Special Zone San Nicolas regime
The EU Code of Conduct Group (Business Taxation) has assessed the repeal by the Aruban Government of the Special Zone San Nicolas regime (AW012) and has, in its meeting of 30 January 2019, approved the rollback of the regime. This conclusion was endorsed by the ECOFIN Council on 12 March 2019. This follows from the EU-document Outcome of Proceedings From: General Secretariat of the Council To: Code of Conduct Group ...
EU updates list of non-cooperative tax jurisdictions. Aruba among the countries that have been moved from the grey list to the blacklist
EU Finance Ministers have updated the EU list of non-cooperative tax jurisdictions, based on an intense process of analysis and dialogue steered by the Commission. The list has proven a true success with many countries having changed their laws and tax systems to comply with international standards. This was announced in a press release dated 12 March 2019 as published on the website of the European Commission. From the press ...
Reactie Minister van Financiën op brief EU Gedragscodegroep inzake de vervanging van preferentiële belastingregimes (Curaçao)
Met een brief van 15 februari 2019 heeft de Minister van Financiën van Curaçao gereageerd op de brief van 1 februari 2019 van de voorzitter van de Gedragscodegroep van de Europese Unie (de “EU Code of Conduct Group”) inzake de “Replacement of Curaçao's harmful preferential tax regimes with measures of similar effect”. De brief van de Gedragscodegroep houdt verband met de EU list of non-cooperative jurisdictions for tax purposes. Wij rapporteerden ...