On 6 October 2006, the Minister of Finance published Ministerial Decree No. 974/RNA to amend the ruling practice, which is currently based on the Ministerial Decree of 4 September 2002, No. 5113/RNA and the Ministerial Decree of 20 June 2003, No. 3577/RNA. The Decree results from the fact that the Code of Conduct group (Primarolo group), which examined tax measures for companies, held that the current ruling practice of the Netherlands Antilles constitutes harmful tax competition. The Decree indicates that within the framework of laws and case law, an advance ruling can be requested with respect to the determination of...