Abstract
On 10 October 2010, the Dutch Antilles ceased to exist. Curaçao and St Maarten have become countries within the Kingdom of the Netherlands, and thus, just like Aruba, they have obtained a so-called status aparte - they each have their own tax system. The islands Bonaire, St Eustatius, and Saba - also known as the BES, or the Dutch Caribbean - have become special overseas municipalities of the Netherlands. Although this makes them part of the Netherlands, they, nevertheless, have their own system of state taxes and, for that matter, of local taxes. Hence, the Netherlands now has two systems of state taxes, that is, in the European part of the Netherlands and in the Dutch Caribbean. This article discusses the international aspects of the BES tax system, both vis-à-vis the European part of the Netherlands and the other countries of the Kingdom and vis-à-vis third countries.
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