Corporate Taxation in the Netherlands Antilles

  • F. Damian Leo
  • Antonio A. Amador

Table of contents

  1. Front Matter
    Pages 1-6
  2. F. Damian Leo, Antonio A. Amador
    Pages 7-9
  3. F. Damian Leo, Antonio A. Amador
    Pages 11-72
  4. F. Damian Leo, Antonio A. Amador
    Pages 73-77
  5. F. Damian Leo, Antonio A. Amador
    Pages 78-80
  6. F. Damian Leo, Antonio A. Amador
    Pages 81-82
  7. F. Damian Leo, Antonio A. Amador
    Pages 83-84
  8. F. Damian Leo, Antonio A. Amador
    Pages 85-85
  9. F. Damian Leo, Antonio A. Amador
    Pages 86-87
  10. F. Damian Leo, Antonio A. Amador
    Pages 88-89
  11. F. Damian Leo, Antonio A. Amador
    Pages 90-91
  12. Back Matter
    Pages 92-95

About this book

Introduction

Corporate income taxation in the Netherlands Antilles is embodied in a law of a total of 57 articles, i.e. Articles" 1 to 54 and Articles 8A, 9A and 14A. The law is divided into nine chapters. Chapter I (Articles 1 to 16) contains the substantive portion of the law and Chapters II to IX are the procedural articles, the penal sanctions, transistory and effectivity provisions. Articles 8A, 9A, 14 and 14A are the Articles which substantially regulate the taxation of off-shore or non-resident companies. It should be noted however, that all the other articles of the law together with additional legislation, e.g. Guaranty Law of 1969, (exept when specifically excluded) are likewise applicable to off-shore com­ panies. Thus, rules on allowable and allocable deductions, loss carry forward, assessment and collection are identical for both off-shore and on-shore companies. It is a tribute to the legislators who drafted and enacted the present law and the officials who execute it that two totally divergent taxation regimes work in acceptable harmony. History and Background Prior to the introduction of the law on corporate income taxation in 1940, there existed one law on personal income and on profits of entities, regulated in the Income Tax law of 1906.

Keywords

Legislation Liability corporate tax law taxation

Authors and affiliations

  • F. Damian Leo
    • 1
  • Antonio A. Amador
    • 2
  1. 1.Loyens & VolkmaarsCuraçao
  2. 2.Touche Ross InternationalNew YorkUSA

Bibliographic information

  • DOI https://doi.org/10.1007/978-94-017-4367-9
  • Copyright Information Springer Science+Business Media B.V. 1978
  • Publisher Name Springer, Dordrecht
  • eBook Packages Springer Book Archive
  • Print ISBN 978-90-200-0540-0
  • Online ISBN 978-94-017-4367-9
  • About this book