Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Curaçao

Recent developments relating to MAP in Curaçao prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• The treaties to promote economic relations with Denmark and Finland have been abolished as per June 1, 2021.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

24 January 2022 - https://doi.org/10.1787/29b97fc3-en

Tax treaty network of Curaçao

• six treaties, applicable to seven jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Curaçao's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
4	Not applicable, the treaty with Denmark and Finland have been abolished.	Not applicable as these remaining treaties are to promote economic relations. Curaçao will comply with the Action 14 Minimum Standard when concluding all of its future tax treaties.

Source: OECD

Curaçao's MAP programme

Organisation of competent authority function

• two persons:

  • one head of unit (Director of Fiscal Affairs)

  • one person working on MAP cases (this person works on other tasks as well):

    • these 2 persons work on attribution/allocation cases and on other cases. We refer to section C.3 of Curaçao’s latest Action 14 Peer Review report. There is no change in the number of MAP cases and therefore this is still applicable.

• contact persons for MAP requests:

  • Attn. Mrs. R Sillé, LL.M. Director of Fiscal Affairs, Ministry of Finance, E-mail: [e-mail]

  • For MAP requests relating to the residence of taxpayers for corporate tiebreaker procedures: Attn. Mrs. J. Isenia, LL.M. Inspectorate of Taxes, Curaçao Regentesselaan z/n Curaçao, E-mail: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	The International Mutual Agreement Procedure (MAP), June 2021	https://minfin.cw/wp-content/uploads/2021/07/MAP-guidelines_updated-in-June-2021.pdf (Sections 6 and 14 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	20 July 2021	https://www.oecd.org/tax/dispute/curacao-dispute-resolution-profile.pdf

Overview of Curaçao's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-curaçao.pdf for details with respect to Curaçao's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Curaçao's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Curaçao’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	0	0	0
Other cases	1	3	3	1
Total	1	3	3	1

Source: OECD

Table 4. Curaçao’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	3	6.05	3	6.05
All cases	0	N/A	3	6.05	3	6.05

Source: OECD