THE HAGUE - The Netherlands is increasing its efforts to negotiate tax treaties with various countries, including several Caribbean islands. Secretary of State Van Rij has presented an overview of the ongoing and planned negotiations for 2024, which shows that the Netherlands is in discussions with 13 countries to revise or establish new tax treaties. 

Of crucial importance for the Caribbean region are the negotiations with Aruba, Curaçao, and Sint Maarten. These talks are vital for improving fiscal relations and addressing tax evasion, in line with international norms and recommendations of the BEPS project (Base Erosion and Profit Shifting). 

Adjustments 

Negotiations with Curaçao are currently in a decisive phase and are being discussed in the Dutch Parliament. For Aruba, a final stage has already been reached, and an administrative agreement was established with Sint Maarten last year. These steps are essential to adapt tax arrangements to modern standards, focusing on fair taxation and preventing abuse. 

In addition to the focus on the Caribbean region, the Netherlands also emphasizes the importance of its tax treaty negotiations with developing countries. The country is committed to ensuring that these nations can levy a fair share of tax revenues on activities of Dutch companies within their borders. This includes providing technical assistance to strengthen the capacities of local tax authorities. 

Education 

The world of international tax law is constantly evolving. With the online course 'Developments in International Tax Law,' the Netherlands provides a platform for professionals to stay updated on the latest trends and changes.