An academic research project on EU TDCO is conducted by the EU TDCO module coordinator Germaine Rekwest (PhD Candidate), starting with exploring the tax policy implications in case of the Dutch Caribbean Islands would opt to become an OR. The research will include establishing the territorial scope of application of EU law with regard to the OCT and the ORs, examine the application of EU State aid law and its enforcement in tax matters in the OCTs and ORs, present an overview of the legal possibilities of EU to influence the Tax law in OCTs and ORs. Moreover, the research will discuss the differences and similarities between OCTs and ORs, the consequences of amending the OCT-status in OR-status and the possible derogations, the possible effect of Brexit for the OCTs, inclusion, sustainability and cohesion policy in the EU and how it will influence the OCTs and ORs, the future of the Cotonou Partnership Agreement, the EU funding and the future EU-OCT Partnership. Research outcomes will be exchanged with policy stakeholders and practitioners and published before a broad audience at an International Conference in Curacao and several open access publications will be initiated.

The research combines different academic disciplines in order to get a thorough understanding of the influence of EU law on tax legislation of OCTs and ORs. The core of the research is a combination of EU law, tax law, ethics and policy making. The engagement of these disciplines in the mini-lectures and guest lectures provides a more balanced picture of the influence of EU law on the OCTs and ORs, thereby contributing to more well-rounded conclusions. A study visit in Mayotte (OR) and/or St. Barths (OCT) will be planned and carried out in order to conduct a more detailed study of OCTs and ORs and to gain knowledge of the differences, similarities and the influence of EU law on taxation after amending the EU status of Mayotte and St. Barths.

The practical outcomes of the research will be shared with researchers, scholars and practitioner in the Dutch Caribbean OCTs and they will benefit from the outcome of the research. Newly gained insights into EU law with regard to OCTs and ORs can also be used by other OCTs. The outcomes will bring them inspirations and benefit their strategy for partnering with the EU. Translating theoretical assumptions in policy making: relevant recommendations and suggestions.

For more information please contact Mrs Marcella Schutte (

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