Fiscal system

The former Netherlands Antilles, of which Curaçao was a part, were officially recognized as a co-operative, transparent and internationally responsible jurisdiction by the OECD (Organization for Economic Co-operation and Development) since September 11, 2009. After that the territory consequently no longer featured on the so called ‘blacklist’. Curaçao inherited that last status. 
From the American Tax Authority IRC, Curacao also obtained the status of Qualified Intermediary.
And since the introduction of the National Ordinance for Reporting of Unusual Transactions and the National Ordinance for Identification When Rendering Financial Services in 1997, Curacao meets the chief requirements of the American tax authority, the IRS.

Countries sharing Tax Information Exchange Agreements (TIEA) with Curacao:

Source: www.oecd.org

Double Taxation Agreements
Double Taxation Agreements (DTAs) are being negotiated with Jamaica, Sweden, Iceland, Denmark, Greenland, Finland, the Faroe Islands, Spain, Canada and Mexico, Surinam, Colombia and the United Arab Emirates.

Tax treaties 
Curaçao currently has tax treaties in effect with the Netherlands, Aruba and Norway.

Tax Arrangement for the Kingdom of the Netherlands (‘TAK’ or ‘BRK’)
As part of the Kingdom of the Netherlands, Curaçao is a party to a federal tax agreement with the Netherlands and Aruba (TAK). Subject to this treaty, dividends, interests, and royalties paid to a Curaçao recipient may qualify for reduced withholding tax rates in the participating countries.

Capital gains derived from shareholdings in Dutch corporations are fully exempt from profit tax in Curaçao, under certain conditions. The new withholding tax regime in the TAK also applies to Curaçao offshore companies.

The New Fiscal Framework (NFF)
With the enactment of the NFF, Curaçao has put an end to its tax haven image. The most important feature of the NFF was the abolition of the offshore regime. Transitional legislation grants the advantages of the old offshore regime to qualifying offshore.

E-zone legislation
Companies whose capital is divided into shares may perform activities in the e-zones. These activities can include trading or providing services to companies located outside Curaçao.