The Dutch Caribbean island of Curaçao is located 40km off the Venezuelan coast and has a population of just 180,000 people. It is known for its beaches, expansive coral reefs and rich marine life. And tax.
I first stumbled across the island in 2013, while trawling through Irish corporate filings of multinational giant Pepsi. Documents revealed that a Dublin-registered company within the PepsiCo group was using a 1940 treaty, the ‘Netherlands Antilles Tax Ordinance’...
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