Curacao has published Ministerial Regulation P.B. 2022 no. 17, which establishes the form and content for taxpayers to request R&D declarations (statements) for the purpose of the country's innovation box regime. As previously reported, the regime was introduced in 2018 but it could not be effectively applied because Curacao only recently published the decree establishing the rules for the R&D declaration, the issuance of which is a key condition for claiming the benefit of the innov…