On 19 October 2022, Curacao published the National Decree on Prevention of Double Taxation, which provides for the implementation of Article 58 of the General National Ordinance on National Taxes and establishes further rules in regard to relief from double taxation. Article 58 provides that, in order to avoid double taxation, because both Curaçao and another state (power) levy tax on the same item of income of a taxpayer, rules can be laid down by national decree containing general measures that grant a full or partial exemption or reduction of tax. The National Decree establishes a general rule that resident...