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Corporate Taxation in the Netherlands Antilles

  • Book
  • © 1978

Overview

Authors:
  1. F. Damian Leo

    1. Loyens & Volkmaars, Curaçao

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  2. Antonio A. Amador

    1. Touche Ross International, New York, USA

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    You can also search for this author in PubMed   Google Scholar

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Table of contents (10 chapters)

  1. Front Matter

    Pages 1-6
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  2. Introduction

    • F. Damian Leo, Antonio A. Amador
    Pages 7-9

  3. Subject, Amount and Tax Liability

    • F. Damian Leo, Antonio A. Amador
    Pages 11-72

  4. Accounting and Tax Return

    • F. Damian Leo, Antonio A. Amador
    Pages 73-77

  5. Tax Assessments

    • F. Damian Leo, Antonio A. Amador
    Pages 78-80

  6. Objections to Tax Assessments

    • F. Damian Leo, Antonio A. Amador
    Pages 81-82

  7. Supplemental Assessments

    • F. Damian Leo, Antonio A. Amador
    Pages 83-84

  8. Collection

    • F. Damian Leo, Antonio A. Amador
    Pages 85-85

  9. Special Provisions

    • F. Damian Leo, Antonio A. Amador
    Pages 86-87

  10. Penal Provisions

    • F. Damian Leo, Antonio A. Amador
    Pages 88-89

  11. Transitory and Final Provisions

    • F. Damian Leo, Antonio A. Amador
    Pages 90-91

  12. Back Matter

    Pages 92-95
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Keywords

About this book

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.

Authors and Affiliations

  • Loyens & Volkmaars, Curaçao

    F. Damian Leo

  • Touche Ross International, New York, USA

    Antonio A. Amador

Bibliographic Information

  • Book Title: Corporate Taxation in the Netherlands Antilles

  • Authors: F. Damian Leo, Antonio A. Amador

  • DOI: https://doi.org/10.1007/978-94-017-4367-9

  • Publisher: Springer Dordrecht

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer Science+Business Media Dordrecht 1978

  • Softcover ISBN: 978-90-200-0540-0Published: 01 September 1978

  • eBook ISBN: 978-94-017-4367-9Published: 29 June 2013

  • Edition Number: 1

  • Number of Pages: 95

  • Topics: Financial Law/Fiscal Law, Business Taxation/Tax Law, Public Economics

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