Proposed and enacted amendments to Netherlands Antilles tax law

In this article, the author considers various changes to the tax regime of the Netherlands Antilles that have been implemented and are intended to be implemented in the future in response to EU and OECD developments. Specifically, details are provided of the changes that, at the time of writing, had yet to be enacted and of developments regarding the Netherlands Antilles and tax treaties. After introduction and background the article considers proposed New Fiscal Framework changes including the participation exemption regime, the tax-exempt company regime, the ruling regime, and the E-zone regime; treaty developments; and amendments to the Tax Regulation for the Kingdom, including participation dividends and the Savings Directive.