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Germaine Rekwest (1970, Curaçao) is a researcher at the University of Curaçao. She obtained her Master’s degree in Tax Law at Erasmus University Rotterdam. Germaine defended her PhD thesis ‘A tax treaty policy for Curaçao’ on 28 September 2022 at Leiden University. Her PhD research focused on designing a tax treaty policy of Curaçao from an international perspective. The objective of her study was to identify the conditions for building a tax treaty network. Germaine has on the one hand researched the obstacles for Curaçao when it comes to the conclusion and ratification of tax treaties. On the other hand, she has conducted research into which considerations are relevant for Curaçao when it comes to building a tax treaty network. The outcome of her research is an evaluation framework. After her PhD defense, Germaine Rekwest was appointed Chair of the Curaçao Tax Treaty Taskforce. In the spring of 2023, Curaçao designed and published its tax treaty policy, under supervision of Germaine Rekwest.

In the spring of 2022, her application for the prestigious Jean Monnet Module was awarded by the European Commission, for the University of Curaçao. This module, European integration in the Caribbean Region (EUinCARIB) is a short course at the University of Curaçao.

Since May 2021, Germaine has been the manager of Europe Direct Curaçao, one of the 400+ European information centers. In this context, Europe Direct Curaçao, led by Germaine and the local manager, organizes events with the aim of drawing attention to the importance of European law for Caribbean citizens.


Texts on Caribbean, European and International Tax Law

Compiled by Mr. dr. G.D. Rekwest

The first edition of this book will be published in July 2023. It contains a unique selection of legislation and regulations, case-law and policy, such as the Memorandum on the Curaçao Tax Treaty Policy, the Decision on the Overseas Association, CARICOM double Taxation Agreement, the OECD Model Convention 2017. The selection is completed with important EU jurisprudence relevant for the overseas countries and territories. This is important reading material for the Jean Monnet Module EU integration in the Caribbean Region.

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New edition (2023) Capita Selecta Caribisch Fiscaal Recht

Edited by Mr. dr. G.D. Rekwest

The third edition of the book ‘Capita selecta Caribbean Tax Law’, is published in June 2023. The renewed third edition contains an extension of topics and chapters.

The book contains a unique thematic introduction to Caribbean tax law, such as direct and indirect taxes in the Dutch Caribbean, the European association with the overseas territories and Surinamese tax law. In addition, these subjects are also placed in the context of the historical development of the political structure of the Dutch Caribbean overseas countries. The author team consists of: Germaine Rekwest, Hans Ruiter, Jennifer Lanser, Wessel Geursen, Jaap Roks, Sigourney Nabibaks, Quincy Lont and Marco Aalbers.

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In the press