Germaine Rekwest is Head Tax Treaty Negotiations for the Government of Curaçao (Ministry of Finance). In 2022, she defended her PhD thesis ‘A tax treaty policy for Curaçao’ at Leiden University. Her research addressed the difficulties which Curaçao is experiencing in building its tax treaty network. She presented the way Curaçao should design a tax treaty policy as an evaluation framework, which is intended as an advice for Curaçao. Shortly after her PhD defense, Germaine was appointed chair of the Tax Treaty Taskforce for Curaçao and the Taskforce International Tax Compliance of Curaçao. The taskforce is set up to advise the Curaçao Minister of Finance on compliance with international tax standards, particularly in connection with the OECD’s Pillar 1 and Pillar 2. Germaine is currently president of the IFA Branch Curaçao-Aruba-Sint Maarten.
Texts on Caribbean, European and International Tax Law
Compiled by Mr. dr. G.D. Rekwest
The first edition of this book has been 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.
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.
In the press
- Ondertekening belastingverdrag – Antilliaans Dagblad – 21 november 2023
- Rekwest voorzitter IFA – Amigoe – 20 november 2023
- Wereldwijde minimumbelasting – Antilliaans Dagblad – 21 september 2023
- Noodzaak aanpassing BRNC aan internationale eisen? – Antilliaans Dagblad – 1 juni 2023
- Collectief gedwaald bij Arubaanse grondbelasting – Antilliaans Dagblad – 26 april 2023
- Tweede Jean Monnet EUinCARIB – Antilliaans Dagblad – 20 maart 2023
- Germaine Rekwest ondersteunt Curaçaose minister bij fiscaal verdragsbeleid – 7 november 2022
- Mr. dr. Germaine Rekwest a presenta su promotieonderzoek na Minister Geoffrey Wever – 6 november 2022
- Een fiscaal verdragsbeleid voor Curaçao – Antilliaans Dagblad – 17 oktober 2022
- Promotie Germaine Rekwest in Leiden – 28 september 2022
- Promovendus Rekwest gaat fiscaal verdragsbeleid ondersteunen – Amigoe 30 september 2022
- Research and funding – Antilliaans Dagblad – 31 maart 2022
- Launch session ADagblad 14 mei 2021
- Opinie ‘Waarom btw beter is dan abb’, Antilliaans Dagblad 1 februari 2021
- Pleidooi voor lokale heffingen – Oktober 2020
- Antilliaans Dagblad 21 maart 2019
- College EU TDCO bij Curacaohuis 18 maart 2019
- Napa 2017 collegereeks Caribisch fiscaal recht Erasmus Universiteit
- Persbericht College Caribisch Fiscaal Recht NL
- College Capita bij Raad van State