Curacao has published National Decree P.B. 2022 no. 10, which established the rules for the issuance of research and development (R&D) declarations (statements) for the purpose of the country's innovation box regime. The regime was introduced back in 2018 in conjunction with the amendment of other preferential regimes that were considered harmful as per BEPS Action 5.
The regime provides for a 0% tax rate on qualifying income from a qualifying intangible asset protected by a patent, a …