Curacao at Glance
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  Sophisticated Financial Sector
  Curaçao has been recognized for decades as a leading international financial center for international transactions and international offshore financial corporations. As a result of focused and large scale investments, the island built the highly efficient and sophisticated infrastructure required to support the needs of legal, accounting and financial services practitioners. State-of the-art telecommunication facilities, the availability of multi-lingual staffs and regular airline connections to Europe, Latin America and the United States all combine to make Curaçao the most desirable and suitable business location in the Caribbean.

The very low levels of corporate income taxes which are applicable to various types of financial "offshore" corporations are tailored to accommodate any specific needs. The fact that in Curaçao based international corporations are taxed on their worldwide income has the benefit that in many countries corporate shareholders can receive the dividend income distributed by the Curaçao corporation at preferred tax rates in their home country.
Constituting a part of the Kingdom of the Netherlands implies that in Curaçao based international corporations can make use of the "Tax Agreement for the Kingdom". Under certain circumstances this can lead to interesting international tax savings opportunities. There is also a tax treaty with Norway.

Curaçao's banks, trust offices and other financial institutions have the resources and technical capabilities to accommodate almost all requirements of its international clientele.

The financial system is supervised by the Central Bank of the Netherlands Antilles in an environment of confidentiality, while ensuring security and stability.

Legislation is based on the Civil-law system and is rooted in the Netherlands and other EC countries. Legal disputes may be ultimately appealed to the Supreme Court in The Hague.

The financial sector endorses the efforts which are undertaken by most industrialized countries to prevent the financial system from being abused for criminal purposes. The financial sector of Curaçao has adopted the Statement of Principles recommended in 1988 by the International Committee of Banking Regulations and Supervisory Practices (The Basle Committee). In the footsteps of other industrialized countries the Parliament of the Netherlands Antilles is preparing legislation requiring banks and financial institutions to report "unusual" transactions by their customers to a specially created, independent reporting office which will be forming part of the Ministry of Finance. Also legislation is expected, obligating banks to determine the full identity of a client prior to entering into a client relationship.