On 13 July 2024, amendments to the tax arrangement between Curacao and the Netherlands entered into force. The amendments were signed on 26 June 2024 and include the following changes:
- The preamble is replaced in the with OECD BEPS standards;
- Article 1 (Scope) is amended with the addition of new provisions regarding the taxation of Income and benefits from collective investments through a Curacao mutual fund or limited partnership or a Dutch private mutual fund;
- Article 2 (Taxes Covered) is …