On 15 March 2019, the Netherlands published in the Official Gazette the Law of 6 March 2019 for the approval of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), including in respect of Curaçao. The Netherlands must now deposit the ratification instrument to bring the MLI into force for its covered agreements (tax treaties) and for those of Curaçao.
The MLI will generally enter into force for a particular covered agreemen…