{"id":5656,"date":"2024-10-04T16:26:39","date_gmt":"2024-10-04T16:26:39","guid":{"rendered":"https:\/\/minfin.cw\/?page_id=5656"},"modified":"2025-07-08T05:06:39","modified_gmt":"2025-07-08T05:06:39","slug":"huidige-wet-en-regelgeving-met-betrekking-tot-crs-in-curacao","status":"publish","type":"page","link":"https:\/\/minfin.cw\/nl\/fatca-crs-intro-nl\/huidige-wet-en-regelgeving-met-betrekking-tot-crs-in-curacao\/","title":{"rendered":"Huidige wet- en regelgeving met betrekking tot CRS in Cura\u00e7ao"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;Subpagina&#8217;s&#8221; font_container=&#8221;tag:h4|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;left-sidebar-title&#8221;][vc_wp_custommenu nav_menu=&#8221;281&#8243; el_class=&#8221;sidebar-menu&#8221;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_custom_heading text=&#8221;Huidige wet- en regelgeving met betrekking tot CRS in Cura\u00e7ao&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text el_class=&#8221;esm-content&#8221;]De CRS werd op 29 juni 2017 ge\u00efmplementeerd in het (Landsbesluit uitvoering internationale bijstandsverlening of LB LIBB). De identificatie- en rapportageverplichtingen voor rapporterende financi\u00eble instellingen met betrekking tot de automatische gegevensuitwisseling op basis van de CRS zijn al opgenomen in de LIBB. In overeenstemming met de LB LIBB zijn de landen aangewezen die kunnen worden beschouwd als deelnemende jurisdicties voor de toepassing van de doorkijkverplichting voor de CRS. Zie <a href=\"https:\/\/minfin.cw\/wp-content\/uploads\/2025\/07\/LIST-OF-PARTICIPATING-JURISDICTIONS_CW_final.pdf\">link<\/a>.<\/p>\n<h3><strong>Primaire wetgeving:<\/strong><\/h3>\n<ol>\n<li><a href=\"https:\/\/minfin.cw\/wp-content\/uploads\/2024\/10\/40-Lv-herziening-en-reparatie-belastingvo-2024-_240515_200542-2.pdf\">Algemene Landsverordening Landsbelastingen (ALL)<\/a><\/li>\n<li>Landsverordening internationale bijstandsverlening bij de heffing van belastingen (LIBB)<\/li>\n<\/ol>\n<h3><strong>Secundaire wetgeving:<\/strong><\/h3>\n<ul>\n<li><a href=\"https:\/\/minfin.cw\/wp-content\/uploads\/2024\/10\/23.-LBHAM-tot-wijz.-van-het-Lb.-uitvoer.-intern.-bijstandverl-2.pdf\">Landsbesluit uitvoering internationale bijstandsverlening (LBHam)<\/a><\/li>\n<\/ul>\n<h3><strong>Beleidskader:<\/strong><\/h3>\n<p><a href=\"https:\/\/minfin.cw\/wp-content\/uploads\/2024\/01\/FATCA-CRS-Guidance-EN-amended.pdf\">Dit is een beleidsdocument<\/a> dat aangeeft hoe Cura\u00e7ao de elementen uit de Landsverordeningen en het Landsbesluit combineert om ervoor te zorgen dat wordt voldaan aan de ToR (AEOI\/CRS):[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;Subpagina&#8217;s&#8221; font_container=&#8221;tag:h4|text_align:left&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;left-sidebar-title&#8221;][vc_wp_custommenu nav_menu=&#8221;281&#8243; el_class=&#8221;sidebar-menu&#8221;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_custom_heading text=&#8221;Huidige wet- en regelgeving met betrekking tot CRS in Cura\u00e7ao&#8221; use_theme_fonts=&#8221;yes&#8221;][vc_column_text el_class=&#8221;esm-content&#8221;]De CRS werd op 29 juni<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":5652,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5656","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/minfin.cw\/nl\/wp-json\/wp\/v2\/pages\/5656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/minfin.cw\/nl\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/minfin.cw\/nl\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/minfin.cw\/nl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/minfin.cw\/nl\/wp-json\/wp\/v2\/comments?post=5656"}],"version-history":[{"count":4,"href":"https:\/\/minfin.cw\/nl\/wp-json\/wp\/v2\/pages\/5656\/revisions"}],"predecessor-version":[{"id":6234,"href":"https:\/\/minfin.cw\/nl\/wp-json\/wp\/v2\/pages\/5656\/revisions\/6234"}],"up":[{"embeddable":true,"href":"https:\/\/minfin.cw\/nl\/wp-json\/wp\/v2\/pages\/5652"}],"wp:attachment":[{"href":"https:\/\/minfin.cw\/nl\/wp-json\/wp\/v2\/media?parent=5656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}