Curacao's Ministry of Finance has published a notice dated 10 January 2024 on the temporary tightening of criminal prosecution for failing to file corporate income tax returns. According to the notice, only about 55% of taxpayers comply with their tax return obligations. To increase compliance, it has been decided that if, after a number of warnings, a taxpayer does not fully comply with the obligation to file a tax return(s) within the set period, criminal prosecution will begin immediately…