The Curaçao government reportedly approved draft legislative amendments in June that will enable it to comply with its commitments to implement the minimum standards of the BEPS project as a member of the Inclusive Framework. These include the standards developed under Action 5 (Countering Harmful Tax Practices), Action 6 (Preventing Treaty Abuse) and Action 14 (Dispute Resolution), as well as Country-by-Country (CbC) reporting under Action 13 (Transfer Pricing Documentation). With respect to transfer pricing documentation, new requirements will be introduced for fiscal years beginning on or after 1 January 2018, including: CbC reporting requirements for MNE groups meeting an ANG...