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Grounded in a solid academic foundation and infused with the vibrant perspective of my Curaçao & Dutch heritage, I am a trusted partner to governments and organizations. I expertly navigate high-stakes tax treaty negotiations and translate complex OECD and AEOI/CRS standards into practical frameworks for small economies. My core mission centers on sustainable change through capacity building—empowering local teams with the knowledge and skills to maintain robust, compliant systems independently.

In 2022, I successfully defended my PhD thesis ‘A tax treaty policy for Curaçao’ at Leiden University, immediately leveraging my research to chair Curaçao’s Tax Treaty Taskforce and lead Tax Treaty Negotiations and coordinate compliance efforts on OECD’s Pillar 2 and AEOI/CRS for Curaçao.

My passion for education shines through my role as advisor to the Curaçao Minister of Education, Science, Culture & Sports, and coordinator of several projects on Education and Science. I am an academic leader of the Erasmus+ Jean Monnet Module on EU integration in the Caribbean at the University of Curaçao. I am the founder and Editor in Chief of the Caribbean Tax Law Journal —a vital resource for tax professionals navigating complex cross-border regulations and developments.

Texts on Caribbean and European Tax Law

Compiled by Dr. G.D. Rekwest

The second edition of this book has been published in September 2025. It contains a unique selection of legislation and regulations, case-law and policy, such as the Memorandum on the Curaçao Tax Treaty Policy, the Decision on the Overseas Association, CARICOM double Taxation Agreement, the OECD Model Convention 2017. The selection is completed with important EU jurisprudence relevant for the overseas countries and territories. This is important reading material for the Jean Monnet Module EU integration in the Caribbean Region and the Caricom course at the University of Curaçao.

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New edition (2025) Capita Selecta Caribisch Fiscaal Recht

Edited by Dr. G.D. Rekwest
The fourth edition of the book ‘Capita selecta Caribbean Tax Law’, is published in August 2025. The renewed fourth edition contains an update of the chapters.

The book contains a unique thematic introduction to Caribbean tax law, such as direct and indirect taxes in the Dutch Caribbean, the European association with the overseas territories and Surinamese tax law. In addition, these subjects are also placed in the context of the historical development of the political structure of the Dutch Caribbean overseas countries. The author team consists of: Germaine Rekwest, Hans Ruiter, Jennifer Lanser, Wessel Geursen, Jaap Roks, Sigourney Nabibaks, Quincy Lont and Marco Aalbers.

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In the press