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Old 04-03-2013, 09:33 PM   #21
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Default Agreement 45 YEAR CONTRACT WITH SWIFT NV /OIL SURI

Agreement 45 YEAR CONTRACT WITH SWIFT NV /OIL SURINAME

http://www.davidicke.com/forum/showt...post1061353131





















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Old 04-03-2013, 09:36 PM   #22
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Default Agreement 45 YEAR CONTRACT WITH SWIFT NV /OIL SURI

Agreement 45 YEAR CONTRACT WITH SWIFT NV /OIL SURINAME

http://www.davidicke.com/forum/showt...post1061353136












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Old 08-03-2013, 04:55 PM   #23
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Default International: Curacao medical false claims invest

Subject: INTERNATIONAL: CURACAO MEDICAL FALSE CLAIMS INVESTIGATIONS, and KICKBACK payments.

Morning Brothers and Sisters,

Many of you think that our MEDICAL institution are clean, many things will be exposed as the days go by.
And we hope that THERE will be JUSTICE for them also. Every one who things they above the law will be prosecuted.
That's why we need to be united, and to execute real justice to all corrupted institutions which have their own Agenda.

MANY FALSE CLAIMS INVESTIGATED IN THE US. which has to with CURACAO.

Published on Dec 16, 2012
A medical implants and surgery products company incorporated in Nevada has agreed to pay $30 million to the federal government to settle whistleblower allegations that a subsidiary paid illegal kickbacks to spinal physicians to use its products, the U.S Justice Department announced Friday.

Orthofix International NV agreed to resolve claims that Blackstone Medical Inc. provided surgeons with travel, entertainment and benefits including sham consulting, royalty and research deals, according to a statement from the Justice Department civil division in Washington, D.C.

The publicly traded company, based in the Caribbean island nation of Curacao and in Leesville, Texas, made no admission of wrongdoing.

It put the settlement amount at $32 million, including $2 million in legal fees for whistleblowers Susan Hutcheson and Philip Brown of Florida. The Justice Department said Hutcheson will receive $8 million from the settlement.

Orthofix president and chief executive Robert Vaters issued a statement in Leesville saying he was pleased with the final settlement. It stemmed from a civil lawsuit filed in September 2006 in U.S. District Court in Massachusetts, and an agreement reached in February.

The complaint alleged false claims for payments were submitted to Medicaid, Medicare and the TRICARE program for military service members, retirees and their families. It listed 67 doctors and medical firms and said most received stipends of up to $6,000 per month.

Kathryn Feeney, resident agent in charge for the Defense Criminal Investigative Service office in New Haven, Conn., said kickbacks like those alleged against Orthofix undermine the TRICARE system.

Stuart F. Delery, acting assistant attorney general for the Justice Department Civil Division, warned that such illegal compensation can ''corrupt physicians' medical judgment and cause misallocation of vital health care resources.''

Vaters was promoted from company chief financial officer to chief executive officer in June. He also cited the recent resolution of a federal Foreign Corrupt Practices action against the company.

''Orthofix has made significant improvement to its compliance practices, and I look forward to a continued stronger focus on the company's operations,'' he said in the statement.

The company also agreed to enter into a corporate integrity agreement with the Department of Health and Human Services Office of Inspector General.

Orthofix said it will fund the settlement with proceeds received from the escrow fund established in connection with the acquisition of Blackstone in 2006. Since then, it has moved Blackstone operations from New Jersey and Massachusetts to Texas.

Orthofix specializes in minimally invasive surgical and non-surgical products for the spine, orthopedics and sports medicine markets. Company shares were up 5 cents, to $39.94 in afternoon trading.

The company announced a restructuring last December that it said would cut an unspecified number of jobs but save up to $7 million per year.


Orthofix paying $30M to settle kickbacks case - Riley Allen Law

SO YOU CAN SEE BROTHERS AND SISTERS That the COMPLAIN CAME FROM THE US NOT FROM MR JAN HUURMAN, HEALTH INSPECTOR.
That's why I always said the US know in owner of CURACAO, so FINCEN is putting PRESSURE on the NETHERLANDS for them
to tell Curacao to COMPLY with the RULES.

Association Of Medical Specialists Will Start Own Investigation Into Fraud
WILLEMSTAD – Nena Abbad, President of the Medical Specialist Association of Curacao, promised to start an internal investigation into fraud accusations against a colleague. She made this promise to Jan Huurman, Health Inspector, yesterday during a meeting at the Saint Elizabeth Hospital here in Curacao.
This is following a letter to the association send by Huurman in which he mentions a case of a medical specialist who would have committed fraud. According to the inspector, this is a widespread problem amongst medical specialists. The inspector requested a response within weeks and yesterday the association made the promise verbally

Ronald Wederfoort
IT Business Consultant
5999 5156118
Tweeter :@usacuracao
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Old 08-03-2013, 04:56 PM   #24
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Default OUR CORRUPTED JUSTICE SYSTEMS which is Under the I

Subject: OUR CORRUPTED JUSTICE SYSTEMS which is Under the INFLUENCES of NOT GOOD PEOPLE.





Dear Brothers and Sisters,

Today I wanted to express my feelings about the CORRUPTED JUSTICE SYSTEM we have all over the WORLD, and also
on our ISLAND of Curacao. I am not saying all the people which is in the system are bad, but they are under OATH
of the ELITE, to do what they are TOLD.

We are targeted by a corrupt system that sought to make an example out of us. And we face a harsh punishment than murderers, robbers,
child pornographers, or even terrorist sympathizers! All for doing nothing more than to tell the TRUTH, or to expose their Agendas.
Our Stories is only scratching the surface. We have seen how the law is wielded less and less to uphold justice, and more and more
to exercise control, authority and power in the interest of oppression or personal gain. Many of us have felt with our hearts a
burning rage in reaction to these events.

It is our goal to alter this absurd system. Many voices have been speaking out or taking to protests, We must unite ourselves into an
overwhelming chorus so that we can reform this profligate system. Where there is Unity, there is Victory

We can not allow this to continue, and need to EXPOSE those GOVERNORS, JUDGES, NOTARIES, LAWYERS, POLICE and related
Groups which think they are above their OWN LAWS.

The PICTURE below we have miss Petronilia Maria, miss Adele van der Pluijm-Vrede, and Sra Liesbeth Hoefdraad.

http://sphotos-b.ak.fbcdn.net/hphoto...10912172_n.jpg

God Bless the World.





Ronald Wederfoort
IT Business Consultant
5999 5156118
Tweeter :@usacuracao
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Old 09-03-2013, 01:20 AM   #25
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Default Offshore Companies that are registered on the Isla

Dear Ronald,

SI BO KE SA E BERDAD DI KORSOW , I TAMBE TUR E FRAUDSTERS I CRIMINALIDAD DI E ISLA CURACAO !!

You have to explore & try to Investigate Ten of Thousands (10.000) Offshore Companies that are registered on the Island of CURACAO for the last 50 Years. And also the Criminal Dutch Law of the Netherlands , that Prohibit Curacao Born Citizens not to participate into any Economical benefit of these Offshore companies and Tax benefit of these Offshore companies. !
These Private & Corporate & International Government Own Offshore companies hide Billions & Trillions & Quadrillions of Dollars and Euro’s in the Banks that are registered on the Island of Curacao, including Gold deposit for International Financial Transactions.!! These are the real Big Criminals !

Have a nice day. Ibi Benschop
Rep Of Ireland .
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Old 10-03-2013, 12:40 AM   #26
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Default The Rise and Fall of Curaçao's Offshore Financial

http://www.davidicke.com/forum/showt...post1061364311

The Rise and Fall of Curaçao's Offshore Financial Sector

Read more: http://www.fee.org/the_freeman/detai...#ixzz2N62DBJwR

SEPTEMBER 23, 2009 by ANDREW P. MORRISS
A longer examination, with footnotes, of Curaçao’s rise and fall, “Change, Dependency, and Regime Plasticity in Offshore Financial Intermediation: The Saga of the Netherlands Antilles,” by Craig M. Boise and Andrew P. Morriss, is forthcoming in the Texas International Law Journal and is available on SSRN.
In the late 1970s virtually every major U.S. corporation had a subsidiary in the Dutch Caribbean island of Curaçao, which was used to obtain cheap capital from the vast Eurodollar bond market. By 1982 the Eurobond market reached $48.9 billion, compared to the U.S. corporate bond market’s $33.5 billion, and more than half was likely issued through Curaçao-based subsidiaries of U.S. firms. Many early hedge funds (including George Soros’s) were also domiciled there.

A few years later Curaçao’s offshore finance business collapsed almost overnight. How did an obscure Dutch possession in the Caribbean come to be so important to the U.S. economy and why did its finance business collapse so quickly? As the United States and European Union ramp up their war on offshore finance, a look back at the history of Curaçao provides a cautionary tale about the conflict between onshore tax authorities and offshore financial centers (OFCs).

The discovery of oil in Venezuela launched an economic boom in Curaçao beginning at the start of the 1920s. Venezuelan political instability made the Anglo-Dutch oil company Royal Dutch Shell unwilling to refine oil there, and so the company built a major refinery in Curaçao. Along with prosperity, the refinery brought accountants, lawyers, and other professionals to the Dutch islands, a crucial ingredient for the development of the OFC. Even more came after Nazi Germany invaded the Netherlands and Dutch multinationals shifted their legal domiciles there. An entrepreneur, Anton Smeets, created the Curaçao International Trust Company (CITCO) to manage overseas Dutch firms for their owners.

While most of the multinationals returned to the Netherlands after the war, the companies had learned how to operate in Curaçao, and Smeets seized the opportunity to persuade them to locate subsidiaries there by convincing the Antillean government to create a special low-tax regime with rates of 2.4–3.0 percent for foreign companies legally resident in Curaçao but not physically doing business there. Curaçao OFC was born.

The Dutch islands were able to seize the opportunity Smeets provided because the restructuring of the Kingdom of the Netherlands after the war left them considerable autonomy over their domestic affairs. In an unsuccessful attempt to persuade Indonesia to remain part of the kingdom, the Dutch offered their non-European possessions equal status within a federal structure. Indonesia left anyway, but the remaining territories saw considerable advantages to remaining. However, the five smaller Dutch islands (Aruba, Bonaire, Saba, Sint Eustatius, and Sint Maarten) resisted being lumped together with Curaçao in a single entity, fearing the larger island would dominate the shared government and grab most of the development assistance expected from the Dutch. A compromise brought the six together into a federal unit (the Netherlands Antilles) within the larger kingdom and solved that problem, but left the islands without enough politicians to effectively run three levels of government. To solve the staffing problem, kingdom institutions were scaled back, with the Dutch Parliament and cabinet serving as the Kingdom Parliament and cabinet when augmented by overseas members.

The refinery-driven economy slowed after the war as automation began to reduce labor needs and Venezuelan demands for a share of the refining business prompted Royal Dutch Shell to shift capacity to the mainland. This provided Smeets with a ready audience for his proposals for economic development through financial services. The island’s relationship with the Dutch gave it the remaining two things it needed to attract international businesses. First, since they could appeal to the highly regarded Dutch courts in The Hague, investors did not need to fear that local prejudice would influence cases. Second, the Netherlands’ postwar tax treaty with the United States allowed for a routine extension to Dutch overseas territories, making the Antilles attractive for U.S. firms. With these elements in place, Curaçao began to attract offshore business despite the twin handicaps of an unfamiliar (to Americans) civil law legal system and the requirement of Dutch-language legal documents.

The Growth of the Finance Subsidiaries

In the 1960s the combination of social spending and Vietnam war financing strained U.S. capital markets. The Treasury pressed U.S. multinationals to raise funds outside the United States to finance their foreign operations, encouraging firms to tap into the growing market of dollars deposited in non-U.S. banks. Rising U.S. interest rates in the 1960s led companies to seek Eurobond issues to fund their domestic operations as well. A major obstacle was the 30 percent “withholding tax” the United States imposed on interest payments to foreigners. Since corporate bonds were typically issued on a net basis, a U.S. issuer would have to “gross up” the interest payments to make up for the tax, raising the cost of borrowing and eliminating the advantage of borrowing from the Eurocurrency markets.

The U.S.-Antilles tax treaty exempted interest payments to Antillean entities from this tax. Thus if a U.S. firm established a subsidiary in the Antilles, the subsidiary could sell Eurobonds in the London market and relend the money to its American parent. Interest payments to the subsidiary by the parent would be exempt from the tax under the treaty, and the Antilles imposed no tax on the subsidiary’s payments to the third-country bondholder.

As Americans and foreigners alike became accustomed to the use of Antillean entities, creative entrepreneurs began to find new uses for them. Moreover, like most civil-law jurisdictions the Antilles permitted the use of anonymous bearer shares, making the ownership of Antillean entities an effective means of concealing the identity of the owner. For foreign investors nervous about domestic reaction to their ownership of U.S. assets, particularly Middle Eastern investors worried about a backlash from the Arab oil embargo in the early 1970s, this provided additional security for foreigners’ investments in the United States.

However, as use of Antillean entities grew, so too did opposition within Treasury and law enforcement agencies. Treasury discovered that the tax treaty with the Antilles was becoming what it termed a “treaty with the world,” as individuals from countries without tax treaties with the United States created Antillean companies to conduct business here. A newfound concern with “treaty abuse” became a major policy matter at Treasury, although the Antilles insisted that this “abuse” was just a relabeling of long-standing practices consistent with international law. Most important, Treasury found many countries uninterested in negotiating tax treaties with the United States, as their citizens could avoid the 30 percent withholding tax simply by routing their U.S. investments through the Antilles. By undermining Treasury’s biggest carrot, the Antilles treaty hampered efforts to persuade countries to sign on to information-sharing agreements with the United States. In addition, Treasury worried that Americans were opting for Antillean vehicles to hold U.S. investments, illegally but undetectably evading U.S. income taxes via the anonymous bearer shares. Law enforcement authorities had similar concerns about money laundering.

By the end of the 1970s the Treasury (which handled U.S. tax treaties) was determined to do something about the Antilles. In 1982, it canceled the tax treaty with the British Virgin Islands; this was intended to send a signal to the world that the United States was serious about closing what it saw as “loopholes” in treaties. This and other measures persuaded the Antilles to open negotiations, and for a time it appeared that a new agreement would be reached. Ultimately this proved impossible, as American demands for information on ownership of Antillean entities and limitation of benefits to entities formed by Antillean residents could not be accommodated without destroying the Antilles’ business model and changing fundamental international legal principles about corporate citizenship. Unable to conclude a new treaty, Treasury announced cancellation of the tax treaty in July 1987, effective six months later.

Curaçao’s financial sector never recovered from this blow. As a result of the loss of revenue, the Antilles became more dependent on Dutch subsidies, and internal disputes among the six islands led to an ongoing reorganization of their relationship with the Netherlands. Aruba pulled out of the Antilles, but not the kingdom, in the 1980s; Curaçao and Sint Maarten are scheduled to assume similar status in the near future; and the remaining three islands will become overseas municipalities within the Netherlands. The result was the loss of a major funding source, increased emigration to the Netherlands, and greater dependence on Dutch subsidies. Almost half the Antillean population now lives in the Netherlands, including a significant number of young people. In addition, Dutch money has come with strings, and the Netherlands is more involved in Antillean government today than in the past, reducing Antillean sovereignty in practice if not in theory.

Lessons from the Antilles

Curaçao’s rise and fall has three lessons for the rest of the world.

First, the fragility of even a robust financial services industry is a cautionary tale in an era when government regulators are assuming unprecedented powers over financial institutions. Curaçao lost a thriving financial sector in an instant because of policy changes in the United States. Once gone, it has proven remarkably difficult to get back.

Second, the Antillean finance industry illustrates how international financial transactions benefit both parties. The Antilles obtained economic development and government revenue; the United States lowered its firms’ cost of borrowing, making them more competitive.


Third, Curaçao lost its leading position because it was not sufficiently flexible to adapt to changed circumstances. The dominant OFCs today–Barbados, Bermuda, the Cayman Islands, the British Channel Islands, Hong Kong, Singapore–have prospered because they have adapted to the changing international climate by inventing new products and services. The creation of captive-insurance laws in Bermuda, Cayman, and Guernsey, for example, brought those jurisdictions considerable business by providing business structures initially unavailable elsewhere. Curaçao had a chance to seize the lead in a number of areas–George Soros located his hedge funds there and a number of others followed–but the island did little to provide specialized services or laws for the nascent funds industry, which is now largely in Cayman.

Curaçao’s government was unable to respond to new opportunities as quickly for several reasons. The government paid less attention to the financial sector than its rivals’ governments did, in part because of internal divisions over access to Dutch subsidies. Moreover, the Netherlands is itself a financial center, and the Dutch-controlled kingdom government has been less responsive than the governments of independent jurisdictions (like Barbados) or U.K. overseas territories (like Cayman).

As a result, the Netherlands has a more favorable tax arrangement with its fellow EU member Malta than it does with the Antilles. Finally, government business in the Antilles is conducted in Dutch, requiring everything from corporate documents to statutes to be translated. This introduces uncertainty, cost, and delay. This is a significant handicap in an era when some Caribbean OFCs are now allowing the filing of corporate documents in Chinese.

The United States and many European nations are putting new pressures on OFCs through measures like the Stop Tax Haven Abuse Act in the United States and the European Union’s Savings Directive. These measures risk harming both sides. Today’s OFCs depend on the international financial services industry, but the United States and Europe also benefit from these jurisdictions. For example, a heavy-handed regulatory approach is likely to increase costs for the many U.S. nonprofit hospitals that use the Cayman Islands for their insurance needs, divert investment capital from the United States by making it harder to organize investment funds in tax-neutral jurisdictions, and raise the cost of everything from air travel to televisions by harming the structured finance and shipping registry businesses that enable firms to cut costs. Perhaps the most important lesson for onshore governments has something to do with avoiding cutting off of one’s nose to spite one’s face.


Read more: http://www.fee.org/the_freeman/detai...#ixzz2N62LNlgr

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Old 10-03-2013, 01:11 AM   #27
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Default How CRIMINALS hide FUNDS in curacao using SPF

Every time there are System devolped to hide capital and where also no taxes are needed to pay, and every thing hidden to be traced, the Follow the money
trail can be stopped these created system to hide their activites or tracking their business or money trail.


De Stichting Particuilier Fonds naar het recht van Curaçao.
Published on Jul 16, 2012
Ruud Toussaint, directeur van T.W.M. Trust N.V. en Gill Martin International N.V. Curaçao, geeft uitleg over de voordelen van het gebruik van de Curaçaose Stichting Particulier Fonds.

This was explained in dutch but i will get the English explanation also:

Link:
http://www.privatefoundation.biz/

Een Private Foundation op Curaçao

Een Stichting Particulier Fonds naar het recht van de Nederlandse Antillen.
Veilig vermogen vergaren en vooral veilig vermogen behouden !

Uw vermogen veilig stellen
Gill Martin draagt ervoor zorg dat uw vermogen ( B.V of N.V – aandelen, onroerend goed, bankdeposito’s, auteursrechten, familievermogen, beleggingen en zelfs uw erfenis ) op een veilige wijze beheerd wordt en dat het totaal afgeschermd is van crediteurenrisico’s en invloeden van buitenaf. Een van de grote voordelen is, dat de vermogensaanwas ( = de opbrengst van het vermogen ) geheel belastingvrij gerealiseerd wordt. Een fiscaal vriendelijke constructie dus.

Met wie doet u zaken?
Gill Martin International N.V. is sedert 1989 gespecialiseerd in vermogensbeheer voor internationale cliënten. Met de komst van de Antilliaanse Stichting Particulier Fonds eind jaren 90 heeft zij haar mogelijkheden aanzienlijk kunnen uitbreiden. Met de SPF is een betaalbare oplossing gevonden voor al degenen die hun vermogen wensen te beschermen. Gill Martin werkt samen met de door de overheid van de Nederlandse Antillen erkende Trust Maatschappij “T.W.M. Trust N.V.” die optreedt als vaste bestuurder van de diverse stichtingen. De bestuurder is onderworpen aan een streng toezicht door de Centrale Bank van de Nederlandse Antillen.


ENGLISH VERSIONS""


A brief introduction to the Curacao Private Foundation.

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Old 11-03-2013, 03:30 PM   #28
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Default Curacao has two free economic zones.

In late 2010, Curacao became a new autonomous country within the Kingdom of the Netherlands. Curacao enjoys a high degree of autonomy on most internal matters but defers to the Kingdom of the Netherlands (KON) in matters of defense, foreign policy, final judicial review, human rights, and good governance. Curacao is a regional financial center and a transshipment point for drugs from South America bound for the United States and Europe. Money laundering is primarily related to proceeds from illegal narcotics. Money laundering organizations can take advantage of banking secrecy and use offshore banking and incorporation systems, economic zone areas, and resort/casino complexes to place, layer and launder drug proceeds. Another possible area of money laundering activity may be through wire transfers between the island and the Netherlands. Bulk cash smuggling is a continuing problem due to the close proximity of Curacao to South America.

Curacao has two free economic zones. It is not known to what extent "contrabanding" (using bulk cash to buy actual products which are shipped to South America and sold, thus legitimizing the profits) occurs. The worldwide financial recession has significantly slowed the economic activities of the zones. Curacao has an active "e-zone" which provides potential e-commerce investors a variety of tax saving opportunities and could be vulnerable to illegal activities.
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Old 11-03-2013, 03:32 PM   #29
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Default Curacao's offshore financial sector consists of tr

Curacao's offshore financial sector consists of trust service companies providing financial and administrative services to an international clientele, including offshore companies, mutual funds, and international finance companies. The extent of this sector is not clear, but it has declined in scale due to the worldwide financial crisis. Banking regulations require international banks to have a physical presence and maintain records on the island. Bearer shares of international companies must be kept in custody and onshore companies are not allowed to have bearer shares. Several casinos and Internet gaming companies operate.

DO FINANCIAL INSTITUTIONS ENGAGE IN CURRENCY TRANSACTIONS RELATED TO INTERNATIONAL NARCOTICS TRAFFICKING THAT INCLUDE SIGNIFICANT AMOUNTS OF US CURRENCY; CURRENCY DERIVED FROM ILLEGAL SALES IN THE U.S.; OR THAT OTHERWISE SIGNIFICANTLY AFFECT THE U.S.: NO

CRIMINALIZATION OF MONEY LAUNDERING:

"All serious crimes" approach or "list" approach to predicate crimes: All serious crimes

Legal persons covered: criminally: YES civilly: YES

KNOW-YOUR-CUSTOMER (KYC) RULES:

Enhanced due diligence procedures for PEPs: Foreign: YES Domestic: YES

KYC covered entities: Onshore and offshore banks, saving banks, money remitters, credit card companies, credit unions, life insurance companies and brokers, trust companies and other service providers, casinos, customs, lawyers, notaries, accountants, tax advisors, jewelers, car dealers, real estate agents, administration offices, tax advisors, lawyers, and accountants

SUSPICIOUS TRANSACTION REPORTING (STR) REQUIREMENTS:

Number of STRs received and time frame: Not available

Number of CTRs received and time frame: Not available

STR covered entities: Local and international banks, saving banks, money remitters, credit card companies, credit unions, life insurance companies, insurance brokers, company and other service providers , casinos, customs, lawyers, notaries, accountants, tax advisors, jewelers, car dealers, real estate agents, administration offices, and other tax, legal, and accountancy experts

MONEY LAUNDERING CRIMINAL PROSECUTIONS/CONVICTIONS:

Prosecutions: 24--January-May 2010

Convictions: 23--January-May 2010

RECORDS EXCHANGE MECHANISM:

With U.S.: MLAT: YES Other mechanism: YES

With other governments/jurisdictions: YES

Curacao is a member of the Caribbean Financial Action Task Force, (CFATF), a Financial Action Task Force-style regional body. The first AML/CFT evaluation of Curacao occurred in August/September of 2011. Once adopted, the mutual evaluation report will be found here: http://www.cfatf-gafic.org/mutual-ev...on-reports.html

ENFORCEMENT AND IMPLEMENTATION ISSUES AND COMMENTS:

A new penal code was passed by parliament and was to be published on November 15, 2011. Terrorism financing is now specifically criminalized and legal persons are subject to criminal and administrative penalties.

Curacao should ensure that it continues its regulation and supervision of the offshore sector and free trade zones, as well as pursuing money laundering investigations and prosecutions. Curacao should work to fully develop its capacity to investigate and prosecute money laundering and terrorist financing cases.

The Mutual Legal Assistance Treaty between the KON and the U.S. applies to Curacao; however, the treaty is not applicable to requests for assistance relating to fiscal offenses addressed to the Netherlands Antilles.

Curacao is part of the Kingdom of the Netherlands and cannot sign or ratify international conventions in its own right. Rather, the Netherlands may arrange for the ratification of any convention to be extended to Curacao. The 1988 Drug Convention was extended to Curacao in 1999. The International Convention for the Suppression of the Financing of Terrorism was extended to the Netherlands Antilles, and as successor, to Curacao on March 22, 2010. The UN Convention against Transnational Organized Crime and the UN Convention against Corruption have not yet been extended to Curacao.
COPYRIGHT 2012 U.S. Department of State
No portion of this article can be reproduced without the express written permission from the copyright holder.
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Old 11-03-2013, 03:35 PM   #30
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Default Offshore Companies in Curacao

Offshore Companies in Curacao

http://www.curinfo.com/offshore-companies-in-curacao/

Introduction.
Before discussing the issues surrounding establishing offshore companies in Curacao, here are a couple of brief comments about the island. Curacao is one of the southerly Caribbean islands, off the coast of Venezuela, and is historically one of the islands that make up the Netherlands Antilles. Subsequently, although Curacao is an autonomous country it does come under the influence of the Netherlands (Holland) in some matters, notably with regards to the topic of offshore companies in Curacao – the judiciary and finance. 2010 sees some changes to the constitution of Curacao which you can read elsewhere.

The effect of political history on Curacao and offshore trading.
You will be aware that Holland is a member of the European Community, commonly referred to as the EU. This has an affect on Curacao, namely that as Curacao is tied to Holland for some of its affairs Curacao, indeed all of the Netherlands Antilles, enjoys EU associate membership. No doubt, on reading that, anyone who is looking for an offshore operation that is virtually hidden from view of all and any judicial and financial controls; will be reaching for their mouse to move on from this page! However, don’t be too hasty in moving on, as associate EU membership for Curacao actually brings with it some favorable trading arrangements. Also, Curacao can be a very attractive prospect for people looking to set up perfectly legal and bona fide offshore companies; that comply with OECD and FATF regulations. Indeed the Curacao Chamber of Commerce would positively welcome enquiries of interest from you.

Offshore financial companies in Curacao.
For most people setting up an offshore company anywhere in the world means setting up an offshore financial company. International finance is an integral part of the economy of Curacao and one that, even in these economically strained times, continues to expand. Of course the major concern for any offshore financial company is the tax regime of the country that they wish to move their business to. Therefore, the following comment is of the utmost importance! Within the Netherlands Antilles, and therefore Curacao, it is possible to negotiate individual agreements with the tax authorities as to the tax regime that will be applied a particular company; with standard tax rulings for corporations that are structured as funds. These negotiations are not protracted ones taking months to resolve – but are typically concluded within two weeks. Now if that doesn’t attract you to the idea of forming an offshore company on Curacao, then I don’t know what will?

Curacao offshore company taxes.
So, leaving aside individual personal taxes, which only apply to residents anyway, what taxes might an offshore company in Curacao be liable for? First of all you won’t have to pay any withholding tax on dividends or royalties and most Hedge Funds will be readily granted tax-exempt status. One of the advantages of having associate member status with the EU is that a Curacao offshore business does not need to be concerned with UCITS; which means that unlike other supposed offshore havens like the Cayman Islands – you won’t have to declare any information on your clients to tax authorities in other (third) countries, nor do you need to withhold on redemption.

Curacao offshore fund rules.
Despite having a fairly relaxed approach to taxation the Curacao’s do have rules for establishing funds on the island, the main points of which are as follows. A private limited liability company can be quickly established and incorporated within one day. There is no minimum share issue capital requirement and no requirement to have shares with a par value. There is no requirement to have any employees on the island and no annual government fee, just a one-off incorporation fee, currently below $200. A fund can have just one Managing Director, who doesn’t need to be ‘domiciled’ in The Netherlands Antilles, let alone Curacao itself. Regarding shares and votes, you can decide all the voting rights and different classes of shares can have different voting rights. Finally, there are no statutory requirements to have board meetings. So, despite being an associate member of the EU – would you not agree that Curacao makes an attractive prospect for an offshore company?
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Old 11-03-2013, 03:40 PM   #31
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Default The Rise and Fall of Curaçao's Offshore Financial

The Rise and Fall of Curaçao's Offshore Financial Sector

Read more: http://www.fee.org/the_freeman/detai...#ixzz2NFIaDPjy

A longer examination, with footnotes, of Curaçao’s rise and fall, “Change, Dependency, and Regime Plasticity in Offshore Financial Intermediation: The Saga of the Netherlands Antilles,” by Craig M. Boise and Andrew P. Morriss, is forthcoming in the Texas International Law Journal and is available on SSRN.

In the late 1970s virtually every major U.S. corporation had a subsidiary in the Dutch Caribbean island of Curaçao, which was used to obtain cheap capital from the vast Eurodollar bond market. By 1982 the Eurobond market reached $48.9 billion, compared to the U.S. corporate bond market’s $33.5 billion, and more than half was likely issued through Curaçao-based subsidiaries of U.S. firms. Many early hedge funds (including George Soros’s) were also domiciled there.

A few years later Curaçao’s offshore finance business collapsed almost overnight. How did an obscure Dutch possession in the Caribbean come to be so important to the U.S. economy and why did its finance business collapse so quickly? As the United States and European Union ramp up their war on offshore finance, a look back at the history of Curaçao provides a cautionary tale about the conflict between onshore tax authorities and offshore financial centers (OFCs).

The discovery of oil in Venezuela launched an economic boom in Curaçao beginning at the start of the 1920s. Venezuelan political instability made the Anglo-Dutch oil company Royal Dutch Shell unwilling to refine oil there, and so the company built a major refinery in Curaçao. Along with prosperity, the refinery brought accountants, lawyers, and other professionals to the Dutch islands, a crucial ingredient for the development of the OFC. Even more came after Nazi Germany invaded the Netherlands and Dutch multinationals shifted their legal domiciles there. An entrepreneur, Anton Smeets, created the Curaçao International Trust Company (CITCO) to manage overseas Dutch firms for their owners.

While most of the multinationals returned to the Netherlands after the war, the companies had learned how to operate in Curaçao, and Smeets seized the opportunity to persuade them to locate subsidiaries there by convincing the Antillean government to create a special low-tax regime with rates of 2.4–3.0 percent for foreign companies legally resident in Curaçao but not physically doing business there. Curaçao OFC was born.

The Dutch islands were able to seize the opportunity Smeets provided because the restructuring of the Kingdom of the Netherlands after the war left them considerable autonomy over their domestic affairs. In an unsuccessful attempt to persuade Indonesia to remain part of the kingdom, the Dutch offered their non-European possessions equal status within a federal structure. Indonesia left anyway, but the remaining territories saw considerable advantages to remaining. However, the five smaller Dutch islands (Aruba, Bonaire, Saba, Sint Eustatius, and Sint Maarten) resisted being lumped together with Curaçao in a single entity, fearing the larger island would dominate the shared government and grab most of the development assistance expected from the Dutch. A compromise brought the six together into a federal unit (the Netherlands Antilles) within the larger kingdom and solved that problem, but left the islands without enough politicians to effectively run three levels of government. To solve the staffing problem, kingdom institutions were scaled back, with the Dutch Parliament and cabinet serving as the Kingdom Parliament and cabinet when augmented by overseas members.

The refinery-driven economy slowed after the war as automation began to reduce labor needs and Venezuelan demands for a share of the refining business prompted Royal Dutch Shell to shift capacity to the mainland. This provided Smeets with a ready audience for his proposals for economic development through financial services. The island’s relationship with the Dutch gave it the remaining two things it needed to attract international businesses. First, since they could appeal to the highly regarded Dutch courts in The Hague, investors did not need to fear that local prejudice would influence cases. Second, the Netherlands’ postwar tax treaty with the United States allowed for a routine extension to Dutch overseas territories, making the Antilles attractive for U.S. firms. With these elements in place, Curaçao began to attract offshore business despite the twin handicaps of an unfamiliar (to Americans) civil law legal system and the requirement of Dutch-language legal documents.

The Growth of the Finance Subsidiaries

In the 1960s the combination of social spending and Vietnam war financing strained U.S. capital markets. The Treasury pressed U.S. multinationals to raise funds outside the United States to finance their foreign operations, encouraging firms to tap into the growing market of dollars deposited in non-U.S. banks. Rising U.S. interest rates in the 1960s led companies to seek Eurobond issues to fund their domestic operations as well. A major obstacle was the 30 percent “withholding tax” the United States imposed on interest payments to foreigners. Since corporate bonds were typically issued on a net basis, a U.S. issuer would have to “gross up” the interest payments to make up for the tax, raising the cost of borrowing and eliminating the advantage of borrowing from the Eurocurrency markets.

The U.S.-Antilles tax treaty exempted interest payments to Antillean entities from this tax. Thus if a U.S. firm established a subsidiary in the Antilles, the subsidiary could sell Eurobonds in the London market and relend the money to its American parent. Interest payments to the subsidiary by the parent would be exempt from the tax under the treaty, and the Antilles imposed no tax on the subsidiary’s payments to the third-country bondholder.

As Americans and foreigners alike became accustomed to the use of Antillean entities, creative entrepreneurs began to find new uses for them. Moreover, like most civil-law jurisdictions the Antilles permitted the use of anonymous bearer shares, making the ownership of Antillean entities an effective means of concealing the identity of the owner. For foreign investors nervous about domestic reaction to their ownership of U.S. assets, particularly Middle Eastern investors worried about a backlash from the Arab oil embargo in the early 1970s, this provided additional security for foreigners’ investments in the United States.

However, as use of Antillean entities grew, so too did opposition within Treasury and law enforcement agencies. Treasury discovered that the tax treaty with the Antilles was becoming what it termed a “treaty with the world,” as individuals from countries without tax treaties with the United States created Antillean companies to conduct business here. A newfound concern with “treaty abuse” became a major policy matter at Treasury, although the Antilles insisted that this “abuse” was just a relabeling of long-standing practices consistent with international law. Most important, Treasury found many countries uninterested in negotiating tax treaties with the United States, as their citizens could avoid the 30 percent withholding tax simply by routing their U.S. investments through the Antilles. By undermining Treasury’s biggest carrot, the Antilles treaty hampered efforts to persuade countries to sign on to information-sharing agreements with the United States. In addition, Treasury worried that Americans were opting for Antillean vehicles to hold U.S. investments, illegally but undetectably evading U.S. income taxes via the anonymous bearer shares. Law enforcement authorities had similar concerns about money laundering.

By the end of the 1970s the Treasury (which handled U.S. tax treaties) was determined to do something about the Antilles. In 1982, it canceled the tax treaty with the British Virgin Islands; this was intended to send a signal to the world that the United States was serious about closing what it saw as “loopholes” in treaties. This and other measures persuaded the Antilles to open negotiations, and for a time it appeared that a new agreement would be reached. Ultimately this proved impossible, as American demands for information on ownership of Antillean entities and limitation of benefits to entities formed by Antillean residents could not be accommodated without destroying the Antilles’ business model and changing fundamental international legal principles about corporate citizenship. Unable to conclude a new treaty, Treasury announced cancellation of the tax treaty in July 1987, effective six months later.

Curaçao’s financial sector never recovered from this blow. As a result of the loss of revenue, the Antilles became more dependent on Dutch subsidies, and internal disputes among the six islands led to an ongoing reorganization of their relationship with the Netherlands. Aruba pulled out of the Antilles, but not the kingdom, in the 1980s; Curaçao and Sint Maarten are scheduled to assume similar status in the near future; and the remaining three islands will become overseas municipalities within the Netherlands. The result was the loss of a major funding source, increased emigration to the Netherlands, and greater dependence on Dutch subsidies. Almost half the Antillean population now lives in the Netherlands, including a significant number of young people. In addition, Dutch money has come with strings, and the Netherlands is more involved in Antillean government today than in the past, reducing Antillean sovereignty in practice if not in theory.

Lessons from the Antilles

Curaçao’s rise and fall has three lessons for the rest of the world. First, the fragility of even a robust financial services industry is a cautionary tale in an era when government regulators are assuming unprecedented powers over financial institutions. Curaçao lost a thriving financial sector in an instant because of policy changes in the United States. Once gone, it has proven remarkably difficult to get back.

Second, the Antillean finance industry illustrates how international financial transactions benefit both parties. The Antilles obtained economic development and government revenue; the United States lowered its firms’ cost of borrowing, making them more competitive.

Third, Curaçao lost its leading position because it was not sufficiently flexible to adapt to changed circumstances. The dominant OFCs today–Barbados, Bermuda, the Cayman Islands, the British Channel Islands, Hong Kong, Singapore–have prospered because they have adapted to the changing international climate by inventing new products and services. The creation of captive-insurance laws in Bermuda, Cayman, and Guernsey, for example, brought those jurisdictions considerable business by providing business structures initially unavailable elsewhere. Curaçao had a chance to seize the lead in a number of areas–George Soros located his hedge funds there and a number of others followed–but the island did little to provide specialized services or laws for the nascent funds industry, which is now largely in Cayman.

Curaçao’s government was unable to respond to new opportunities as quickly for several reasons. The government paid less attention to the financial sector than its rivals’ governments did, in part because of internal divisions over access to Dutch subsidies. Moreover, the Netherlands is itself a financial center, and the Dutch-controlled kingdom government has been less responsive than the governments of independent jurisdictions (like Barbados) or U.K. overseas territories (like Cayman). As a result, the Netherlands has a more favorable tax arrangement with its fellow EU member Malta than it does with the Antilles. Finally, government business in the Antilles is conducted in Dutch, requiring everything from corporate documents to statutes to be translated. This introduces uncertainty, cost, and delay. This is a significant handicap in an era when some Caribbean OFCs are now allowing the filing of corporate documents in Chinese.

The United States and many European nations are putting new pressures on OFCs through measures like the Stop Tax Haven Abuse Act in the United States and the European Union’s Savings Directive. These measures risk harming both sides. Today’s OFCs depend on the international financial services industry, but the United States and Europe also benefit from these jurisdictions. For example, a heavy-handed regulatory approach is likely to increase costs for the many U.S. nonprofit hospitals that use the Cayman Islands for their insurance needs, divert investment capital from the United States by making it harder to organize investment funds in tax-neutral jurisdictions, and raise the cost of everything from air travel to televisions by harming the structured finance and shipping registry businesses that enable firms to cut costs. Perhaps the most important lesson for onshore governments has something to do with avoiding cutting off of one’s nose to spite one’s face.


Read more: http://www.fee.org/the_freeman/detai...#ixzz2NFIk3Z9S
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Old 11-03-2013, 03:44 PM   #32
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Default Curaçao: Offshore Business Sectors

Curaçao: Offshore Business Sectors

http://www.lowtax.net/lowtax/html/jnaobs.html

B: The Netherlands Antilles as such ceased to exist in October 2010. This page deals with Curacao, the largest component of the jurisdiction, which has taken its place in many respects.

The Netherlands Antilles originated as an offshore financial centre in the Second World War, when it provided a good destination for emigration for Dutch companies during the German occupation of the Netherlands. Since the war the Netherlands Antilles government has followed a consistent policy of encouragement towards international holding, finance, property and licensing companies, mutual funds and offshore banking. In Offshore Business Review we examine some of the main offshore business sectors in the Netherlands Antilles. For details of the legal basis of key sectors see Law of Offshore, and for details of taxation of offshore entities see Offshore Legal and Tax Regime.

On December 29th, 1999, the Parliament of the Netherlands Antilles passed new tax legislation known as The New Fiscal Framework intended to improve the jurisdiction's image as an Offshore Financial Centre and to revitalise its financial services industry. The legislation, which came into force on 1st January 2002, removed the distinction between 'onshore' and 'offshore' companies, simplifies tax rates, and introduced a withholding tax. Alongside the tax legislation, a new corporate form was introduced to allow offshore operations on a tax-exempt basis: this is the NABV (Netherlands Antilles Besloten Vennootschap), and it has supplanted the offshore NV for many purposes (see Offshore Legal and Tax Regimes and Forms of Company).

As of April 1, 2001, special tax legislation for international Internet companies on Curacao came into force to act as an incentive to persuade e-commerce companies to relocate their activities to the Island. The new law replaced the old Free Zone law and governs 'E-Zones' which are areas within the Netherlands Antilles where international trade and supporting services may be carried out by electronic communication and electronic commerce.

For further details see e-commerce.

A constitutional crisis erupted in the Netherland Antilles in 2004 owing to irreconcilable differences between the constituent islands and led to a joint Commission appointed by the Netherlands and the local government concluding that the jurisdiction should be broken up, with the islands of Curacao and St Maarten becoming autonomous countries alongside the Netherlands and the Caribbean island of Aruba, whilst the remaining three islands - Saba, Bonaire and St. Eustatius - should be brought under the direct control of the Dutch government in The Hague.

This was approved by the Dutch cabinet in December 2004.

The transition process towards the dismantling of the Netherlands Antilles began in July 2007 and the Netherlands Antilles as a jurisdiction within the Kingdom of the Netherlands was dissolved on October 10, 2010. Two new jurisdictions, Curacao and St. Maarten, came into existence. The other three Islands, Bonaire, Saba and St. Eustatius became Overseas Municipalities of the Netherlands (OMON).

The Dutch monarch has remained as the head of state and the Netherland continues to be responsible for foreign affairs and defense. The citizens of Curacao continue to be Dutch nationals.

Curaçao Investment Fund Management

Curaçao, due to its location, is often chosen for funds with a South American distribution bias. Its other particular advantages stem from its close connection with the Netherlands, and its civil law legislative environment. More generally, as a jurisdiction which does not have mutual fund legislation which is 'recognised' in most high-tax states, Curaçao is suited to be the domicile of retail funds aimed at unregulated markets (such as those of South America), or of funds aimed at professional investors, but not of retail funds intending to have distribution in the high-tax (ie, richest) markets.

On the other hand, Curaçao has quite a good position in regard to the USA for professional investors, having been accepted under the IRS 'check-the-box' regulations, so that the Curaçao NV can be treated as a limited partnership for US tax purposes. From this point of view, the more-or-less integrated status of Curaçao into the Kingdom of Holland, and the very comfortable relationship of the islands with their highly communautaire 'mother' country, mean that there is little risk of an EU-inspired attack on the local legislative regime. This contrasts to some extent with the position of the 'common law' jurisdictions, which are increasingly being pressured by the UK to come into line with global politically-correct attitudes.

As a base for investment funds, a civil law jurisdiction arguably has some legal advantages over a common law jurisdiction, since less demanding levels of fiduciary duty and care and skill are required of directors; and derivative shareholder lawsuits are not possible in Curaçao.

The National Ordinance on the Supervision of Investment Institutions and Fund Administrators (NOSIIA) came into effect in 2003.

Under NOSIIA, the Centrale Bank van Curaçao en Sint Maarten (formerly the Central Bank of the Netherlands Antilles) supervises and licenses investment funds. Custodians must be corporate entities whose main business it is to hold and administer investment assets for third parties.

Daily management of the fund must be carried out by at least two individuals and the Supervisory Board, if one is nominated, must be composed of at least three members. No one may be appointed to fill a position in the daily management or on the Supervisory Board without the approval of the Bank. Managers/directors may be either individuals or companies but at least one must be resident in the former Netherlands Antilles.

There are no legal limits placed on the fees of managers.

There are no legal restrictions in Curaçao on the investments which a fund may make or on its borrowings.

Under certain circumstances a fund is obliged to publish its accounts or to make them available to the public.

A fund is not obliged to prepare a prospectus or have it approved by the supervisory authorities. However, as one of the criteria for obtaining a permit to operate, as a fund in or from Curaçao is the adequacy of information supplied to the public, in practice, funds will have to issue a prospectus to inform the public.

See Offshore Legal and Tax Regimes for details of the taxation of investment funds in the Netherlands Antilles.

In 2008 Curacao was, for the second year in a row, named the top location for hedge fund administration in the Global Custodian Hedge Fund Administration Survey.

State Secretary of Finance of the Netherlands Antilles, Alex Rosaria, congratulated the Curacao international financial services industry on its placing, observing that: “That’s something to be proud of -- and we are -- but we are not complacent about our achievements. In order to deliver on our promise of a trustworthy international financial center, we have to continue to differentiate ourselves based on our traditional strengths: our sound economic and financial fundamentals, skilled, educated and multilingual workforce.”

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Curaçao Holding Companies

Offshore holding or investment companies are defined in the National Ordinance on Profit Tax 1940 as companies that have the 'exclusive or almost exclusive purpose of investing their assets in securities, including shares and other certificates of participation and bonds, as well as other claims for interest-bearing debts however nominated and in whatever form'. See Offshore Tax and Legal Regimes for details of the tax treatment of such companies.

Curaçao holding companies are often used to hold the shares of Dutch corporations which are themselves the holding companies for investments or group operating subsidiaries in third countries, thus making use of the very wide network of Dutch Double Tax Treaties, and the permissive Dutch rules on withholding tax.

Curaçao companies which provide financing for other companies need a license from the central bank; but such a company established as part of a group financing structure can qualify as a 'Concern-Financing Corporation' which does not require a license if:

it receives at least 90% of its funding from the group, and any bearer bonds it issues are limited to institutional investors; or
its loans are only to group companies, and the parent company of the group has provided a guarantee to the central bank to cover its external borrowing.
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Curaçao Licensing Companies

Offshore Licensing Companies are defined by the National Ordinance on Profit Tax 1940 as corporations that exclusively or almost exclusively receive externally-generated revenues under the following headings:

the sale, transfer or lease of copyrights, patents, designs, proprietary processes or formulas, trademarks, and other analogous properties; or
royalties or rentals from motion picture films, the use of industrial, commercial or scientific equipment, the operation of mines or quarries, or any other extraction of natural resources, and other immovable properties; or
technical assistance.
See Offshore Legal and Tax Regimes for details of the tax treatment of licensing companies.

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Curaçao Banking

Banks and other financial institutions in Curaçao are licensed under the National Ordinance on the Supervision of Banking and Credit Institutions of 1994. Licenses are issued by the Bank of Curaçao and Sint Maarten (the central bank). See Law of Offshore for details of the licensing and supervisory process; see Offshore Legal and Tax Regimes for details of the taxation of offshore banks.

The central bank distinguishes between 'Consolidated International Banks' which are normally owned or controlled by world Top 1,000 banks and which are subject to adequate consolidated supervision through their parent company, and 'Non-Consolidated International Banks' which are normally owned or controlled by a non-banking organisation, and for which the central bank acts as the primary supervisor.

The central bank further distinguishes between onshore banks, which are licensed to do business with both local and foreign parties, and offshore banks, which are licensed for external business only. Offshore banks are known as International Credit Institutions and are exempt from foreign exchange controls. An offshore bank can operate either as an NABV (Netherlands Antilles Besloten Vennootschap), a Netherlands Antilles limited company (NV) or as a branch. In 2009, there were 12 onshore financial institutions and about 40 offshore financial institutions in the Netherlands Antilles, with assets amounting to about NaF80bn.

Due to its proximity to South and Central America, the Netherlands Antilles have inevitably been used both for physical drug-running and for money-laundering. The Government is working with Dutch officials to establish legislation that will improve the ability of law enforcement officials to investigate drug-related financial transactions and accounts, and to require (local, but not offshore) financial institutions to investigate the origins of large cash deposits; although the Government of the Netherlands Antilles co-operates well with investigations into drug-related crime, these legislative controls are not yet in place at the time of writing. Parallel legislation to give the Dutch authorities command and control over a newly-established Antillean-Aruban Coast Guard (which they had asked for) has been defeated twice in the Antillean parliament.

In 2008, the Curaçao International Financial Services Association, Ernst and Young Tax Advisers and Amicorp Inc submitted a report on the possibilities of developing Islamic finance in the Netherlands Antilles to the State Secretary of Finance, Alex Rosaria.

According to the feasibility report, entitled: 'The Netherlands Antilles: A New Mecca for Islamic Financing?' there are certain immediate actions that the local financial center can take in order to accommodate Islamic financing.

However, the report clearly indicated that if the Netherlands Antilles wishes to become an important player in Islamic financing in this hemisphere, more profound changes and adaptations are needed in the country’s legal and regulatory framework.

The reason for the completion of such a study are clear, according to Rosaria:

“If we are serious about being in the top-ten international financial centers of the world, we can not, not be involved with Islamic financing,” he announced, going on to observe that the Netherlands Antilles is currently negotiating a Double Taxation Agreement with one of the most important players of Islamic financing, the United Arab Emirates.

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Curaçao Insurance

See Offshore Business Review – Insurance for a more general treatment of captive insurance companies.

The Netherlands Antilles insurance sector is regulated by the Bank of Curaçao and Sint Maarten (central bank) under the Insurance Supervision National Ordinance 1990. See Law of Offshore and Offshore Legal and Tax Regimes for further details of the supervisory and licensing regime, and the taxation of offshore insurance companies.

The central bank distinguishes between domestic insurers (which may be life or non-life insurance comnanies) and international, ie offshore, insurers, who may be captive insurers or reinsurance companies. Foreign companies can qualify as local insurers but will be subject to local supervision on the same basis as a local company. According to the Ordinance, an insurance company must be a locally-incorporated limited liability company (NV) with registered shares, or can be a mutual insurance company. The bank has power to grant exemption from this rule for branch offices.

The minimum authorised capitalisation of an insurance company is ANG200,000 (at the time of writing) but in practice capitalisation will depend on the business plan as disclosed to the bank during the licensing process. The company must have a registered office in the Netherlands Antilles and must keep its records there; there must be a Managing Director (approved by the central bank) in charge of day-to-day operations.

As of the end of 2011, there were about 76 licensed insurance companies in the Netherlands Antilles, of which about 16 were international, mostly captive insurers.

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Curaçao Ship Management and Maritime Operations

See Offshore Business Review – Shipping for a more general treatment of offshore shipping registries.

The natural and tideless port of Curacao has a container terminal and can handle large RO/RO and LO/LO vessels. More than 20 shipping lines operate 1,300 sailings a year from Curacao. The international airport at Curacao has the longest runway in the Caribbean and is well-served by a number of international airlines. Storage and handling facilities are modern and efficient. There are free trade zones at both the port and the airport.

Upon the dissolution of the Netherlands Antilles, the Directorate of Shipping and Maritime Affairs of the Netherlands Antilles changed its name to the Maritime Authority of Curaçao. The owner of a ship to be registered in Curaçao should be a Dutch individual or corporation; but this can be achieved simply by registering a company in Curaçao.

See Offshore Legal and Tax Regimes for details of the special tax treatment of offshore revenues of shipping companies. The advantages of this ship registry include:

no initial registration charges or taxes;
a simple registration procedure;
no nationality or employment requirements for crew;
non-resident crew members are not subject to any local taxation;
service-oriented shipping inspectorate and maritime administration.
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Old 07-04-2013, 01:17 AM   #33
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Default Curacao Slave Running , Force Labor and Human Traf

Subject: Curacao Slave Running , Force Labor and Human Trafficking is still being Practice by the KINGDOM of the NETHERLANDS.

Good day my brothers and sisters,

The Topic of today is "Curacao Slave Running , Force Labor and Human Trafficking is still being Practices
by the KINGDOM of the NETHERLANDS.

Today i was visited by a good brother which I am not going to mention his name, because he is also one
of those brothers and sisters which is in one of these situation i have mentioned above. I am very good with
him, and he explained his life experience and shared it with me.

We need not to treat these good people as Criminals, they are also human beings.

The SYSTEM wants to keep them in an In legal status, to use them as slaves and cheap labor. I thought that Slavery was
already abolished on Curacao? But as we can see still not.
In the USA Slavery is abolished,

The USA ABOLISHED SLAVERY.
Passed by Congress on January 31, 1865, and ratified on December 6, 1865, the 13th amendment abolished slavery in the United States and provides that "Neither slavery nor involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction.".

Many forget U.S. is a nation built by immigrants
Daily Star
I was walking with the throng after the last boom lit up the sky, listening to strains of "God Bless the USA" and thinking about what it means to be an American.
THE WHITE HOUSE BLOG
Ten Ways Immigrants Help Build and Strengthen Our Economy

America is a nation of immigrants. Our American journey and our success would simply not be possible without the generations of immigrants who have come to our shores from every corner of the globe. It is helpful to take a moment to reflect on the important contributions by the generations of immigrants who have helped us build our economy, and made America the economic engine of the world.
http://www.whitehouse.gov/blog/2012/...en-our-economy


THE DUTCH KINGDOM and their APPOINTED Groups which are blaming these immigrants for our Economic Problems
are all not telling the TRUTH. And are saying because of the IMMIGRANTS sending all their earnings to their countries of origins.
Always these groups have to find a way to Blame others for their BLUNDERS and mistakes, and their corrupted
ways of operating against humanity.

Did you now that this Slave Running is a Business for the many systems which uses all these people.

At this moment did you know that there is a Bounty for each person caught pay to any Law enforcement
a payment of 100 dollars if they catch these people. Did you know you are awarded if you report these people
to the Government for Free Electricity and or payments.

Did you know that those immigrant also bring Income for the AIRLINE business because they have to pay
their Tickets to return to their country of origin. That's why they were intentionally kept in legal.

Lets take for and example a single Person with a salary of 2000 guilders which is in legal, and could not get his papers,
because it would also cost more money if there was a monthly fee included.
We have to remember that these Good people most of the TIME are being USED and take advantage of them,

Lets look at the example which I have created below and I will explain the consequences when you take this Group,
what areas will be effected immediately.

Monthly Expenses
a RENT
Fl. 400,00
b. WATER and Electricity/Gas Fl. 50,00
c. UTS/DIGICEL Phone Expenses FL. 150,00
d. Transportions FL. 175,00
e. FOOD and Shop Misc. FL. 450,00
f. Unexpected other Fees and expenses FL. 100.00 Total Expanses 1325,00


First of all you have CHEAP LABOR, and the ECONOMIC will flourish because there is cash flow every place,
People who depend on the RENT of this people. GOVERNMENT Services as KODELA, UTS/DIGICEL, The transportation
Busses, Toko and Food Centers, all of them are profiting as you can see from each one of these people.

So My brothers and Sisters as I said CURACAO people are good people is that small group which are
practicing all these IN LEGAL activities on behave of the KINGDOM of the NEDERLANDS.

We need to be at PEACE with these Brothers and sisters and again look at the USA what happened and what they
have accomplished them self's using IMMIGRANTS.

I HOPE WE STOP TREATING THESE PEOPLE AS CRIMINALS.

Have a blessed day


Ronald Wederfoort
IT Business Consultant
5999 5156118
Tweeter :@usacuracao
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Old 08-04-2013, 05:29 PM   #34
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Default Curacao US PERMANENT RESIDENT and many OTHER US CI

Curacao US PERMANENT RESIDENT and many OTHER US CITIZENS their US Human Rights taken by the KINGDOM of the NEDERLANDS.

Dear Brothers and Sisters,

I wanted to share my first case I will be presenting to the USA and NEDERLANDS Courts and Justice Systems in these couple
of days to show that in Curacao, all our Rights are taken away also as an US Citizen or US Immigrant.

I WILL BE REPRESENTING MY SELF WHEN GOING TO COURT, TO SHOW JUSTICE FOR ALL, and the TRUTH.

Even that we, BARNEY IVANOVIC and RONALD WEDERFOORT which are from the US can not communicate with each other
is against their Law and their ways off doing their own Justice.


WHAT are my RIGHT and Protection outside the US?

One of the MOST important RIGHTS which the U.S. has to GIVE is this.
Be protected by all laws of the United States, your state of residence and local jurisdictions






PERMANENT RESIDENT CARD (Green Card)
Wederfoort, Ronald , Allan
Alien Registration no. : A31349887 - Issue Date: 122572
Social Security no: 068-54-3355


Your Rights and Responsibilities as a Permanent Resident
Becoming a permanent resident (or "green card holder") allows you to live and work in the United States. It is also the first step to become a United States citizen. But along with the privilege of becoming a U.S. permanent resident comes with certain rights and responsibilities. How you conduct yourself as a permanent resident can affect your ability to become a U.S. citizen. Therefore it is important that you maintain your permanent resident status and fulfill your responsibilities to remain in good standing.
Your rights as a permanent resident:
Live permanently in the U.S. provided you do not commit any actions that would make you removable under immigration law
Work in the U.S. at any legal work of your qualification and choosing. (Please note that some jobs will be limited to U.S. citizens for security reasons)
Be protected by all laws of the United States, your state of residence and local jurisdictions
Request visas for your husband or wife and unmarried children to live in the U.S.
Get Social Security, Supplemental Security Income, and Medicare benefits, if you are eligible
Own property in the U.S.
Leave and return to the U.S. under certain conditions
Attend public school and college
Join certain branches of the U.S. Armed Forces
Purchase or own a firearm, as long as there are no state or local restrictions saying you can’t
Your responsibilities as a permanent resident:
Obey all laws of the United States the states, and localities
File your income tax returns and report your income to the U.S. Internal Revenue Service and state taxing authorities
Support the democratic form of government and do not change the government through illegal means
If you are a male age 18 through 25, register with the Selective Service
Maintain your immigration status
Carry proof of your permanent resident status at all times
Change your address online or provide it in writing to the Department of Homeland Security within 10 days of each time you move
Source: USCIS


And I hope the US JUSTICE Department will also give their Support to have a peaceful solution for all those
US Citizen and investors who are try to find a solution for also their Cases in Curacao, which were unresolved
and pending for many years.







I will Be Filing my case to see how we will come to a solution, and will be posting everything
to be Transparent so we all can learn and understand what is behind all these Situations, which
were hidden for many years.

Have a nice day.


Ronald Wederfoort
IT Business Consultant
5999 5156118
Tweeter :@usacuracao

http://www.davidicke.com/forum/showt...post1061431050



BARNEY IVANOVIC EMAILED CONCERN of HIS RIGHTS, THAT EMAILS ARE BEING BLOCKED BETWEEN US also, by the
DUTCH KINGDOM. THIS IS ALSO AGAINST THE US LAWS.


BON SI MAN

Good morning Ronald and D,

Again, point is ----------

YOUR E-MAILS ARE NOT GOING TO [email protected] --- THEY ARE BLOCKING E-MAILS FROM YOU TO ME, AND FROM ME TO YOU,
SOME ONE IS BLOCKING OUR COMMUNICATIONS, SOME ONE IS IN VIOLATION OF THE LAW.

IT APPEARS THAT CURACAO, KINGDOM OF NETHERLANDS IS DANGEROUS PLACE FOR RESIDENTS AND FOREIGNERS TO LIVE AND CONDUCT BUSINESS UNDER THE REGIME OF ADELE VAN DER PLUIJM-VREDE.

SOME ONE IS PLAYING WITH OUR FREEDOM IN CURACAO??????????????????????????

I WAS THREATENED TO BE KILLED IN MY PLAZA HOTEL CURACAO OFFICE ON MARCH 1, 2008. US INVESTORS AND MY MONEY AND INVESTMENT WAS ROBBED, BY ADELE VAN DER PLUIJM-VREDE, A CIVIL LAW NOTARY AND ACTING GOVERNOR OF CURACAO, KINGDOM OF NETHERLANDS AND HER GROUP. CURACAO JUSTICE DEPARTMENT IS OBSTRUCTING JUSTICE AND POLICE WAS ORDERED TO STOP INVESTIGATION.

THIS IS APPARENTLY WELCOME/BON BINI TREATMENT THAT FOREIGN INVESTORS RECEIVE IN CURACAO, UP ON ACCEPTING INVITATION BY CURACAO GOVERNMENT TO INVEST IN CURACAO, KINGDOM OF NETHERLANDS.

THIS IS WHAT APPARENTLY FOREIGN INVESTORS WILL BE SUBJECTED BY CURACAO JUSTICE DEPARTMENT FOR BELIEVING AND HAVING FAITH AND TRUST IN INVESTING IN CURACAO, KINGDOM OF NETHERLANDS.

SOME ONE SHOULD ASK MR. MURRAY FROM SMS LAW FIRM, BEFORE INVESTING IN CURACAO AND KINGDOM OF NETHERLANDS, EXPLANATION AND REAL MEANING OF HIS DECLARATION:

"......... we explained to you on numerous occasions how
the legal system here in Curacao and the Kingdom of the Netherlands works and
that our legal system is different than the US legal system."

"You can fool some of the people all of the time, and all of the people some of the time, but you can not fool all of the people all of the time."
Abraham Lincoln, (attributed)
16th president of US (1809 - 1865)

OPEN QUESTION TO ADELE VAN DER PLUIJM-VREDE AND HER GROUP:

HOW MANY JOBS DID SHE AND HER GROUP CREATED FOR LOCAL MARKET????????????? BEFORE AND AFTER ATTACK ON ME?????????????????


I WILL TESTIFY ON MY INVESTMENTS AND JOB CREATION IN CURACAO BEFORE THE PUBLIC ANY TIME.
I WILL TESTIFY ON MY SUPPORT OF SECOND CHANCE PROGRAM.
I WILL TESTIFY ON MY SUPPORT OF CURACAO CULTURE EXCHANGE CENTER FOUNDATION.

ADELE VAN DER PLUIJM-VREDE AND HER GROUP, WITH THEIR GREED AND IGNORANCE, DESTROYED PROGRESS AND MANY OPPORTUNITIES IN CURACAO. JUST INVESTIGATE - HOW MANY JOBS WERE LOST IN PLAZA HOTEL CURACAO, TO START WITH.

ADELE VAN DER PLUIJ-VREDE AND HER GROUP, AND CURACAO JUSTICE DEPARTMENT WITH THEIR ACTIONS CAUSED DAMAGE TO CURACAO COMMUNITY AND REPUTATION.

I AM CHALLENGING ADELE VAN DER PLUIJM-VREDE AND HER GROUP AND CURACAO JUSTICE DEPARTMENT, FOR A OPEN FORUM DISCUSSION RELATED TO MY PLAZA HOTEL CURACAO CASES, SAFETY OF INVESTING IN CURACAO AND CURACAO LAW'S, AT BRION PLEIN BEFORE PUBLIC ANY TIME THEY CHOOSE SO. PLEASE GIVE ME A WEEK NOTICE TO TRAVEL TO CURACAO.

ALL OF ADELE'S AND HER GROUP WRONG DOINGS WILL BE BEFORE THE COURTS AND PUBLIC IN A DUE TIME.

THE LAW IS BODY OF LEGAL RULES WHICH GOVERNS SOCIETY

"....... Upright and independent executive branch of government is indispensable to freedom and equality of rights.
The administration of law is a sacred duty, and the only stable foundation of free government. An unjust
man (and government) is the architect of his own swift gelding ....... "

Love and Light

REGARDS,

Barney

"My principle is founded on justice, and justice is all I wish for."

Joseph Brant


JUSTICE WILL PREVAIL. SO MOTE IT BE.


http://www.davidicke.com/forum/showt...post1061404954

FORUM
http://www.davidicke.com/forum/showt...post1061292857


FACEBOOK:
http://www.facebook.com/photo.php?fb...type=3&theater

Last edited by rwederfoort; 08-04-2013 at 05:32 PM.
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Old 12-04-2013, 04:03 PM   #35
rwederfoort
Sin bin - Time Out
 
Join Date: May 2009
Posts: 1,688
Default TALK FUSION WORKS as a Video Business Solution

Dear Brothers and Sisters,

How are all of you today,many of you have seen that MONEY is difficult to get by, and things are not the same as they used to be before. We all have MONEY issues, but there are many ways to make an Extra income, and this method i will prove you that it works and has many advantages.

I am not SELLING you NOTHING i am just providing one of the many solution there are for us to continue with our Life in these tough days.

We as people can sit and complain, but we can create the extra Income our self, as i am doing. Don't sit and wait for anyone to help you, or depending on any government or people which will come to help you.

PROJECT TALK FUSION BE YOUR OWN BOSS, and make EXTRA Income the same you start.

IT WORKS BELIEVE ME, I SAID before it did not work, because i was in one of these PYRAMID Schemes. Sometimes you need to Try it out your self,
and don't let people tell is a SCAM or it does not work. In Life you need
to find out the TRUTH your self.




IF I CAN DO IT YOU CAN DO IT ALSO, and I will be willing to help, so you can also accomplish the same. Could be you are already a member and it has n't work for you EMAIL me, and i we can do it together a couple of examples, so you can do it your self. LEARN as you PRACTICE, and use your Imagination.

THE PROOF it WORKS i have done on 11 APRIL 2013.
Here is the Proof TALK FUSION keeps track of who has read my VIDEO all over the WORLD. I have created an ENGLISH VERSION of Video email, and Posted
it on the INTERNET.

JOIN WITH ME.
http://1436929.talkfusion.com/home.asp
You are a guest of Ronald Wederfoort #1436929

HOW TO JOIN.

IF YOU READY to JOIN, and would LIKE TO JOIN ME, email me, and in the SUBJECT field Say "REQUEST TO JOIN YOUR TALK FUSION IN YOUR GROUP" and i will be providing you the Information and under which account no, we would place you, because its OUR PLAN to make you FINANCIAL In depend. We also support you in all the PROCESS, as we all GROW together.

We will always be transparent to everything we do together to accomplish
our Objectives as Family group.

AS YOU CAN SEE HOW MANY PEOPLE WATCHED MY VIDEO IN ONE DAY.



So as you all can see I created it 4/11/2013 And i had 117 PEOPLE who watched my Video, and its still GROWING everyday.

THINK ABOUT BE FINANCIAL FREE.

First lets look at the my CREATED VIDEO Link below who i have created, and watch it first , this will explain what the product is all about, ITS VIDEO TECHNOLOGY which can be used by any one to attract customers for their Business or business objectives.

And by getting Associates and Customer to JOIN talk fusion you also get rewarded Cash money Instantly.

LINK off my VIDEO :
TALK FUSION EASY MONEY:

http://app.s2.talkfusion.com/fusion2...3OQ==_27107149

Now that you have understood the PRODUCT and Objective, you do a couple things, do some research on your own, and if you like more information, you can Email me, in the future i will have SKYPE so you i can help as much people as I can to have their extra income from TALK fusion, and answer their questions.

THERE are many CASH REWARDS and BONUSES which they provide, and also they have 3 Plans to select from I would advice the second plan because it has all the features, and you can get started immediately.

SO THINK ABOUT if you are a PROFESSIONAL or BUSINESS Professional, or a person looking for a solution, this could be your solution. Don't let no one BREAK your DREAMS.

So JOIN WITH ME and let me show you how it can work for you also, as it has for me, I will be documenting all these new Steps and procedures for all those who will Join ME, and i will even provide you with all the support and Training and also some Spiritual advise which we all need. To accomplish the same I will be doing for my self. USING the LAWS of universe as the Law of attraction, and other Universal Laws.

So don't wait it now is the time, don't wait till things get bad, be always a head of the GAME, and to be the First to JOIN me in this JOURNEY to ABUNDANCE and a Good Life. And remember always stay positive and happy
in life, especially also to be patient.

I have a FACEBOOK (Ronald Wederfoort) account which i will be posting more information everyday, to be Transparent for
all of you who wants to still JOIN.




Sincerely

Ronald Wederfoort
IT Business Consultant
5999 5156118
[email protected]
http://www.davidicke.com/forum/showt...post1061439181

Last edited by rwederfoort; 12-04-2013 at 05:09 PM.
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Old 07-07-2013, 11:03 PM   #36
rwederfoort
Sin bin - Time Out
 
Join Date: May 2009
Posts: 1,688
Default Nice and good coming days ahead

I am so Happy that by August all my things which were Taken away are RETURNED to me.

Morning Brothers and Sisters,

How are all of you today. I wanted to share this Good NEWS with all of you, because you all are my brothers and Sisters, and i have always been Transparent in every thing which i went true and shared them with all off you. So when there is good things we need also to tell them.

Well on 4th July at Night, my mother received a call of my Brother from the US, i was given the phone where he told that the House was sold already last year , and by August 2013 he wanted me to sign so i can get
my part of the sale of the house. So this is for me a good news, because finally they did admit of wrong doing. I write this, because every one knows about my story, but i did not get the help and support i expected as a
Yiu Korsow or as a human being asking for Justice what was done to him.

Sometimes we need to always not give up, and keep on fighting for what is our Rights.

I have noting against those brothers and sisters who have not helped me or have done this against me. Because they will also receive their test, like i went true with mine. Now its my time to continue my life, and my business projects and what i LOVE to do.

So in August my mother is going to Suriname with my Brother to sign some Herritage documents of some lands in Suriname, and she was told by my brother that is has to stay in Suriname. When she heard this she was not happy because she wanted to stay here in curacao. Many of the children of parents most of time think what they want and don't even consider what a parent wants. I have asked her what she wanted , and she she said i don't want to stay in SURINAME that is my wish.

So i told her i will do my best, that her wishes were complied with. This was done to her also in 2009 when i was in the US where they wanted to keep her in Place for Elderly, and i decided to come back to Curacao for her.
So we must not do something against our elderly their will. We must always respect them and give them all our LOVE and affection.

So my wishes which i have requested are happening, and also that more good things are on their ways for me. I would love to share them with all of you but they are my dreams and creation, every one of you can do the same.

Again to all of you who, Lets put what happened in the PAST in the past, and we need to continue with our lives. Many of you will again see me on the street, and doing my life remember don't be shay, or feel ashamed of what
happened between us, it was the past. You need to understand that the past is the past.

I have learned also who are my real friends, real friends are those who are with you in good and bad times.
I know there are many of you who have gone threw many situations which there was no one who you could go to for help. But don't forget i am here for all of you if you need my help. The same way i did it for Barney
Ivanovic, i am ready to help each one of you if needed. We are here to help each other and to fight against each other of to think bad of each other.

So I hope this letter has provided some information so you all know the TRUTH, why i am back on the street,
and what really happened that i am back on the street.

When the TRUTH came out i felt very sad at the beginning, because you ask your self why was every one against
me, and did not help me? But after a couple of minutes I replaced with a positive thoughts, and it was gone.
Its sometime very hard for every one, even those who kept the Lie going, because of their situation they were
told to do or to say or their EGO. But it makes me a winner for not giving up, because it had made me stronger,
to fight for the TRUTH, and never give up for what that is YOURS,

As i said there are good times coming, and everything which was taken away from you will be returned, as
you all have seen in many good people in the World. Even in EGYPT you have seen the people got back
what was theirs. The Changes will keep happening everyday, till the earth gets back in harmony.

I will be looking for a Apartment or a house Fully furnished, in a nice and quit Neighborhood, and also i will be
looking for a good Car, and i will also have my office at my house where I will be providing my services for a small
fee, for those who want to help them. Especially in the IT World where the TRUTH was never told about the NSA ,
and all those hidden Technology, which was never told to the Public.

Ask your self are your Belongings good in the BANKS?

I want to live in PEACE with all of you as real brothers and sisters. I will keep you all inform of the situation.


Have a blessed day.


Ronald Wederfoort
IT Business Consultant
5999 5156118
Tweeter :@usacuracao
YouTube - FACEBOOK - Linkedin
http://1436929.talkfusion.com/home.asp
Skype Name: ronald.wederfoort
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