Sales tax - Curaçao International Financial Services Association

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Sales tax Assets Amendment 2012 Old statutory provision Entrepreneur is: • Anyone who operates his own business or profession independently New addition to the provision • Anyone who operates an asset to obtain regular revenues Sales tax: assets and foreign services PwC January 19, 2012 8
Sales tax Assets Operating assets to obtain revenues Examples: • Lease of movable property and real estate • Licensing and copyright • Establishing building and planting rights, or leasehold • Commercial trade in securities Not included (from the explanatory notes): • Private investment such as shares and bonds by private investors and those that buy and own shares in the same way as private investors Sales tax: assets and foreign services PwC January 19, 2012 9
Page 1 and 2: www.pwc.com Sales tax Where you do
Page 3 and 4: General overview Sales tax: assets
Page 5 and 6: General overview 3 Reducing tax rat
Page 7: Sales tax Assets Situation until 20
Page 11 and 12: Sales tax Lease of property is a se
Page 13 and 14: Sales tax Real estate Furnished, in
Page 15 and 16: Sales tax Real estate Please note:
Page 17 and 18: Sales tax Place of service History
Page 19 and 20: Sales tax Place of service Governme
Page 21 and 22: Sales tax Place of service Examples
Page 23 and 24: Sales tax Place of service Formal a
Page 25: “It is not where you take things

Sales tax - Curaçao International Financial Services Association

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