Caribisch Douaneverdrag ter stilzwijgende goedkeuring overgelegd aan parlement, goedkeuring wordt voor het gehele Koninkrijk gevraagd. Advies Raad van State ook openbaar

Bij brief van 14 oktober 2019 heeft de Minister van Buitenlandse Zaken het Verdrag tot oprichting van de Caribische Douane Organisatie en inzake wederzijdse administratieve bijstand in douanezaken; Havana, 22 mei 2019 (Trb. 2019, 108) (hierna: “het Verdrag”) ter stilzwijgende goedkeuring overgelegd aan de Voorzitter van de Tweede Kamer der Staten-Generaal. Een toelichtende nota werd bijgevoegd. De goedkeuring wordt voor het gehele Koninkrijk gevraagd. Aan de Gouverneurs van Aruba, Curaçao ...

Release of TIWB 2018/19 annual report: “Four years on and half a billion dollars later – Tax Inspectors Without Borders”

Tax Inspectors Without Borders (TIWB) assistance has delivered nearly USD 500 million in additional revenue for developing countries through April 2019, according to the latest TIWB annual report, as announced in a press release dated 25 September 2019 published on the website of the OECD. The release of the report was already announced in a press release dated 18 September 2019. From the press release dated 25 September 2019: The ...

IMF Working Paper: “A Possible Approach to Fiscal Rules in Small Islands” released

On 6 September 2019, the IMF Working Paper: “A Possible Approach to Fiscal Rules in Small Islands”, prepared by Ryota Nakatani, was released on the website of the IMF (International Monetary Fund). Summary From the summary on the website of the IMF guiding the release: “A big challenge for the economic development of small island countries is dealing with external shocks. The Pacific Islands are vulnerable to natural disasters, climate ...

OECD/G20 CbC Reporting Compilation of Peer Review Reports: key findings re Curaçao

The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide. This was announced in a press release published on the website of the OECD. The report also contains a paragraph regarding Curaçao. Curaçao – summary of key findings Curaçao was first reviewed during the ...

OECD/G20 CbC Reporting Compilation of Peer Review Reports: key findings re Aruba

The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide. This was announced in a press release published on the website of the OECD. The report also contains a paragraph regarding Aruba. Aruba – summary of key findings The key findings as summarized in ...

OECD/G20 Inclusive Framework on BEPS delivers tax transparency: Action 13 Country-by-Country reporting shows big progress

The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide. This was announced in a press release published on the website of the OECD. CbC reporting, one of the four minimum standards of the BEPS Project, requires tax administrations to collect and share detailed ...

Caribisch Douaneverdrag (mede van toepassing op Caribische Koninkrijksdelen) in Tractatenblad – details

In het CFN van 24 mei 2019 rapporteerden wij reeds over het Caribisch Douaneverdrag dat op woensdag 22 mei 2019 door de Nederlandse staatssecretaris namens Nederland werd ondertekend samen met in ieder geval 12 andere landen, waaronder Cuba, Antigua, Dominicaanse Republiek, de Bahama’s, vijf overzeese gebieden van het VK in de Cariben (zoals de Kaaimaneilanden en Bermuda), Aruba, Curaçao, Sint Maarten en Nederland. Inmiddels is dit verdrag – voluit: het ...