Curaçao
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2018. Curaçao also allowed MNE Groups to file a CbC report on a voluntary basis, for reporting fiscal years commencing between 1 January 2016 and 31 December 2017.
Consolidated group revenue threshold: NAFI 1.5 billion
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
Curaçao confirms that its rules have not changed and continue to be applied effectively. Curaçao continues to meet all terms of reference.
The exchange of information framework
Curaçao confirms that its rules have not changed and continue to be applied effectively. Curaçao continues to meet all terms of reference.
Appropriate use of CbC reports
Curaçao is a non-reciprocal jurisdiction and, as such, will not receive CbC reports submitted to tax authorities in other jurisdictions, and will not apply local filing. It is therefore not necessary for this peer review evaluation to reach any conclusions with respect to Curaçao’s compliance with the terms of reference on appropriate use.