The Netherlands Antilles — which includes the islands of Curaçao, Sint Maarten, Bonaire, Saba, and Sint Eustatius — has joined the list of destinations that, for tax purposes, are considered part of the “North American area.” As a result of a new Tax Information Exchange Agreement between the U.S. and the kingdom of the Netherlands, the cost of conventions, business meetings, and seminars on those Caribbean islands are deductible as business expenses for U.S. taxpayers according to the same ...

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