Curaçao International Financial Center

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CENTRAL AMERICA AND THE CARIBBEAN 90 80 70 60 Tampa Saint Petersburg UNITED STATES Grand Bahama Great Freeport Abaco Miami BIMINI THE BAHAMAS ISLANDS New Providence Eleuthera Nassau Key West Cat Andros Salvador Cay Sal Bank Rum Cay Great (THE BAHAMAS) Havana Exuma Long Samana Cay Matanzas Guinchos Cay Pinar del (THE BAHAMAS) RAGGED Crooked Rio ta Clara ISLAND Mayaguana Cay Lobos RANGE Yucatan Cienfuegos (THE BAHAMAS) Acklins Turks and Caicos s Channel CUBA Mérida Cancún de la Camagüey Juventud Great Inagua Grand Playa del Las Tunas Turk Bahía de Carmen Cozumel 20 Holguín 20 Cozumel Manzanillo Bayamo Guantánamo tiago Windward Cap Haïtien Milwaukee Deep Ciudad del MEXICO de Cuba Gonaïves tiago (deepest point of the U.S. Naval Base Atlantic Ocean, -8605 m) Carmen George Town Cayman s Guantanamo Bay British Anegada DOMINICAN Virgin Is. Chetumal HAITI Navassa REPUBLIC Mona Road Town Anguilla Villahermosa Montego Bay Port-au-Prince Juan Charlotte Amalie The Valley Marigot Virgin Is. Philipsburg Sint Maarten Spanish Les Cayes to Saint-Martin Gustavia Saint Barthelemy Belize City SWAN ISLANDS Town Domingo Tuxtla Mona Rico St. Croix Saba and ANTIGUA AND BARBUDA (HONDURAS) Kingston Sint Eustatius Gutiérrez Flores Belmopan JAMAICA Saint John's Basseterre SAINT KITTS AND NEVIS BELIZE Comitán ISLAS DE Guadeloupe LA BAHÍA Plymouth Montserrat de Aves Marie-Galante Barrios La Cebia Basse-Terre (VENEZUELA) GUATEMALA El Progreso DOMINICA Tapachula Guatemala Pedro Roseau Quetzaltenango City Sula Martinique HONDURAS Comayagua Fort-de Escuintla Cayos France ta Tegucigalpa Miskitos Castries Ana SAINT Sonsonate Danlí LUCIA Miguel de la BARBADOS Salvador Cabezas Providencia Kingstown Choluteca Estelí EL SALVADOR Bridgetown Matagalpa Chinandega Aruba SAINT VINCENT AND NICARAGUA de Andrés Curacao THE GRENADINES León Managua Oranjestad Bonaire ISLAS GRENADA DEL MAIZ Juigalpa Saint Granada Lago de Bluefields Willemstad George's Tobago Nicaragua Punto de Golfo de Fijo Margarita ta Marta Venezuela Port of La Tortuga TRINIDAD AND Spain Liberia Barranquilla TOBAGO La Guaira 10 Paria Trinidad 10 Cartagena Cumaná Valledupar Limón Barquisimeto Valencia Caracas José Maracay Barcelona Puntarenas Lago de Maturín Isidro Bocas Canal del Toro Colón COSTA City RICA Golfito Balboa La Montería Ciudad David Mérida PANAMA Palma Barinas Bolívar Ciudad Guayana tiago Cúcuta Fernando Cristóbal Embalse Georgetown de Guri Bucaramanga Linden Medellín del Coco GUYANA (COSTA RICA) Scale 1: 12,500,000 Ayacucho Lambert Conformal Conic Projection, Manizales standard parallels 7 N and 24 N Pereira 0 100 200 300 Kilometers Armenia de Malpelo Ibagué Bogotá 0 100 200 300 Miles Villaviencio Buenaventura Boundary representation is not necessarily authoritative. BRAZIL 90 80 Cali 70 Boa Vista 60 803520AI (G00800) 11-11 Tropic of Cancer S t r a i d a B B a n k E S PUERTO Río Orinoco RICO Tropic of Cancer G U I A N A H I G A v e s H L A N D S Curaçao International Financial Center MADRE SIERRA MIDDLE Mexico C a m p e c h e B a n k AMERICA North Pacific Ocean Mosquito Coast i t s o f F l o r C A Y M A N T R E N C H G r e a t PERU - CHILE a h a m a Caribbean Sea COLOMBIA Río Magdalena A N D CORDILLERA ORIENTAL North Atlantic Ocean VENEZUELA R i d g e Curaçao is an autonomous country within the Kingdom of the Netherlands and an established, secure and reliable International Financial Center. For over 70 years, the Caribbean of Curaçao has shown its strength in its multilingual and highly educated workforce. Areas of Expertise: Asset Protection & Estate Planning Cross-Border Investment Structures Trading Structures Family Office & Fund Administration The business culture is a mix of European and Latin-American nationalities and languages, making Curaçao the ideal hub for international operations wanting to conduct business with Latin America. Clients perceive the jurisdiction as a knowledgeable and price-competitive alternative to the Anglo-Saxon solutions in the Caribbean region.

As an International Financial Center, Curaçao has in-depth expertise in the following areas: Asset Protection & Estate Planning Cross-Border Investment Structures Trading Structures Family Office & Fund Administration Asset Protection & Estate Planning Curaçao has a wide variety of products and services geared towards the legal preservation of family and corporate assets. It involves making effective preparations to ensure that clients wishes regarding the transfer and allocation of their property are strictly followed. In addition, assets are protected from litigation, fiscal erosion, political and operational risks. The assets are fully protected by both Curaçao and Dutch law. The protection of the beneficiary is guaranteed up to the Supreme Court of the Netherlands in The Hague. Curaçao is a reputable jurisdiction which benefits from clear administrative practices due to its connection with the Dutch Kingdom. Furthermore, Curaçao provides for a high level of confidentiality due to the fact that information on the public record is kept to a minimum. Curaçao will only share information on agreed and transparent protocols under a Tax Information Exchange Agreement (TIEA) reflecting the Organization for Economic Development (OECD) standards for tax information exchange. Cross-Border Investment Structures Curaçao provides solutions to international investors in a wide range of industries through tax efficient planning and structuring, and has proven to create these strategies for both inbound and outbound investments mainly to and from Latin America and Europe. In today s globally competitive environment, investors seek to mitigate common risks such as currency, political and economic risks. Curaçao helps investors develop cross-border opportunities while offering a diversification through which these risks may be mitigated. Curaçao offers competitive products and services for establishing efficient inbound and outbound structures related to, among others: Financing and Equity Investments International Banking Aircraft Leasing Shipping IP Licensing Considering the in-depth knowledge and experience of the professionals in Curaçao, investors and multinationals are continuously making optimal use of these products and services, as well as of Curaçao s fiscal incentives. Due to the high service standards as well as special tax regulations, quite a large number of investment, holding, finance, royalty, real estate and shipping companies, and branches of reputable international banks and accounting firms, are established in Curaçao. The modern tax regime in Curaçao is characterized by incentives well known in OECD and EU countries such, as the participation exemption, fiscal unity and merger incentives. Trading Structures Curaçao offers international businesses a favorable location to conduct international trade activities, both physical and virtual, as well as online services. Curaçao has two free zones: the Harbor Free Zone Distribution Center and the Airport Free Zone Merchandise Center. Curaçao s Free Zones are fenced-in areas where goods can be stored, displayed, packed, manufactured, released from bond and where services, for example regional repair centers, may be rendered. Import, export and transit are completely duty-free and special tax incentives are provided to free zone companies that service consumers and companies outside of Curaçao. Through laws in which the legal principles for the conduct of e-commerce and the processing of electronic transactions are set and the establishment of multiple E-zones, Curaçao has positioned itself as a leading e-commerce hub. Curaçao s redundant fiber connectivity provides intercontinental linkages by means of multiple submarine cables and its top tier data centers offer clients the ability to maintain critical information assets in a reliable and highly secure environment. The Curaçao E-zones are specifically appointed areas from which e-commerce and the processing of electronic transactions can be conducted with the rest of the world. Services that are recognized under this legislation are, amongst others: international trade and e-commerce, IT and application related services, on-line travel agencies and most types of business conducted over the Internet. E-zone companies can benefit from favorable tax facilities as long as they are actually located and officially admitted in an E-zone.

Family Villahermosa Office & Fund Administration Families are increasingly internationally focused, mobile and aware of a need for privacy and Belize City protection. Tuxtla Curaçao offers a high level of confidentiality and many legal entities SWAN ISLANDS that can be used to (HONDURAS) Gutiérrez structure family wealth, family Floresbusiness continuity Belmopan and family security, making it an ideal location for family offices. BELIZE SIERRA MADRE Many (multi) family offices have been operating Barriosfrom Curaçao La Cebia for generations. Due to its stable political climate GUATEMALA as part of the Kingdom of the Netherlands, El Progresoits modern tax regime and its Tapachula geographic location Guatemala close to Latin America, Pedro it is regarded as a safe haven for families to set up and Quetzaltenango City Sula manage their affairs from. HONDURAS Comayagua Escuintla ta Tegucigalpa Curaçao is one of the few highly developed Ana civil law jurisdictions in the Caribbean that can provide Sonsonate Danlí the stability and low profile that a family Miguel office seeks. Salvador Cabezas Choluteca Estelí EL SALVADOR Matagalpa The jurisdiction is also regarded as one of the Chinandega few jurisdictions in the world that can deliver the highest NICARAGUA level of fund administration services. Since the inception León of the Quantum Managua Fund family by George Soros several decades ago, Curaçao has built a strong reputation and proven infrastructure Juigalpa regarding the Granada administration of investment funds. Most recognized types of funds from different Lago jurisdictions de Bluefields are Nicaragua serviced. Currently, the combined service providers have a total of approximately 250Bio USD of Assets under Administration, providing NAV calculation, accounting, investor relations and legal services. 10 Ciudad del Carmen Products Puntarenas The commonly known products that are applied within the above mentioned areas are: Products Comitán MIDDLE MEXICO Chetumal AMER ICA North Pacific Asset Protection & Estate Planning Cozumel ISLAS DE LA BAHÍA Liberia COSTA RICA Cross-Border Investment Structures Trading Structures City Family Balboa Office & PANAMA Fund Administration E-zone Companies Curaçao Exempt Limited Liability Ocean Company Curaçao Transparent Limited del Coco (COSTA RICA) Liability Company Scale 1: 12,500,000 Curaçao Lambert Public Liability Conformal Company Conic Projection, standard parallels 7 N and 24 N Curaçao Holding Company 0 100 200 300 Kilometers Curaçao Private Foundation de Malpelo 0 100 200 300 Miles Curaçao Trust Boundary representation is not necessarily authoritative. Curaçao Stichting 90 Administratiekantoor Ship & Aircraft Registrations Captive Insurance* Tonnage Tax Regime* Export Facility* Protected Cell Company* *In development Besides these commonly known and used products, Curaçao can also offer tailored solutions to the specific needs of the client. Mosquito Coast José Isidro Golfito George Town Cayos Miskitos ISLAS DEL MAIZ Limón de Andrés Cayman s C A Y M A N T R E N C H Bocas del Toro David tiago de la Providencia Colón Canal Montego Bay JAMAICA Bayamo Guantánamo tiago Windward de Cuba U.S. Naval Base Guantanamo Bay Navassa HAITI Port-au-Prince Les Cayes Why Curaçao? tiago DOMINICAN REPUBLIC Autonomous Country within the Kingdom of the Netherlands The fact that Curaçao is part of the Kingdom of the Netherlands provides for a safe and secure environment and a high level of comfort as well as political and economic stability. Aruba Oranjestad Map: Central Intelligence Agency Curaçao s government has recently received A- and A-2 long-term and short-term credit ratings from Standard & Poor s, respectively. The ratings of Curaçao are supported by the stable democratic parliamentary system, the rule of law Mérida within the Kingdom Barinasof the Netherlands, the prosperous economy, the high level of social development and the strong government balance sheet. The local currency, the Antillean Guilder, is stable and pegged to the US Dollar. The island has Bucaramanga an open economy and offers free access to foreign currencies, such as the US Dollar and the Euro. Because of Curaçao s connection with, the Netherlands, the island has a strong connection to the European Union and, as a Netherlands protectorate, Curaçao enjoys European Union market privileges. COLOMBIA For its size, Curaçao has a considerably diverse economy. Along with tourism, the international financial services sector is a major pillar of the economy. Oil refining, ship repair, transshipment and international Bogotá trade also make an important contribution to the economy. CORDILLERA ORIENTAL A N D 80 Cali 70 PERU - CHILE Manzanillo La Palma Spanish Town Kingston Caribbean Sea ta Marta Barranquilla Cartagena Medellín Manizales Pereira Armenia Ibagué Buenaventura Montería Valledupar Río Magdalena Cap Haïtien Gonaïves Cúcuta E Villaviencio Golfo de Venezuela Lago de S Cristóbal Punto Fijo to Domingo Barquisimeto Curacao Milwaukee Deep (deepest point of the Atlantic Ocean, -8605 m) Mona Mona Bonaire Willemstad Rico PUERTO La Tortuga La Guaira Valencia Caracas Maracay Fernando Juan British Virgin Is. RICO Road Town Amalie The Valley Anguilla Marigot Virgin Is. Philipsburg Sint Maarten Saint-Martin Gustavia Saint Barthelemy(FRANCE St. Croix Saba and ANTIGUA AND BARBUD Sint Eustatius Saint John's Basseterre SAINT KITTS AND NEVIS Plymouth Guadeloupe Montserrat Río de Aves (VENEZUELA) Orinoco de Margarita Anegada A v e s VENEZUELA Ayacucho Charlotte DOMINICA Roseau R i d g e Fort-de France SAINT LUCIA Marie-Galante Martinique SAINT VINCENT AND THE GRENADINES GRENADA Saint George's Tobago Cumaná Barcelona Maturín Ciudad Bolívar Basse-Terre Kingstown Port of Spain Paria Ciudad Guayana Embalse de Guri G U I A N A H I G Castries BRAZIL TRINIDA TOBA Trinidad H L A G Boa Vista 80352

Strategically Located between Europe and the Americas The country is located in the Southern Caribbean, outside the traditional hurricane belt, at the crossroads of important trade routes and in proximity to attractive markets. Curaçao is located in the UDC-4 time zone, therefore the office hours of Curaçao are aligned with most major business centers in the Americas. The cultural mix of European and Latin-American nationalities provides for a multicultural business environment, combining the strengths of both Europe and Latin America. Curaçao is geared toward facilitating international clients from both continents. Curaçao offers both civil and common law products and thus connects the civil and common law business culture. Moreover, notary deeds, contracts, powers of attorney and other legal documents can be drawn up and legalized in Dutch, English and Spanish. Multilingual & Highly Educated Workforce Professionals working in the International Financial Sector of Curaçao are highly educated and experienced. The financial services professionals have in-depth knowledge of the most complex products in the financial arena, from financial engineering to auditing multi-national listed businesses, meeting the highest international standards and principals. In addition, the workforce in Curaçao is multilingual and speaks English, Dutch and Papiamentu. Spanish and Portuguese are also widely spoken. Curaçao s financial services sector has a broad base of accounting, tax and legal experts. The top four global accounting firms have long been present in Curaçao, in some cases for more than 75 years. In total, Curaçao is home to over 160 accountants. Although the legal system of Curaçao is based on civil law, its 200 lawyers also have the necessary know-how when it comes to common law structures. Transparant & White-listed Jurisdiction The modern tax regime sets Curaçao apart from other jurisdictions in the Caribbean. Curaçao is fully compliant with the requirements and international standards of integrity of the Organization for Economic Cooperation and Development (OECD), the Financial Action Task Force (FATF) and the European Commission, making it an attractive, white-listed jurisdiction. Curaçao has signed a large number of treaties, tax information exchange agreements (TIEAs) and agreements for the avoidance of double taxation (DTAs). Through the Kingdom of the Netherlands, Curaçao has a vast network of Bilateral Investment Protection Treaties (BITs). These treaties apply to all investments made by a company incorporated in Curaçao, regardless of the ultimate shareholder of the investor, making Curaçao the perfect hub from which individuals and foreign companies can invest in foreign countries in the Central American, Latin American and Caribbean regions and vice versa. High-quality and Prudential Regulation & Supervision The financial institutions on Curaçao are under the rigorous supervision of the Central Bank of Curaçao and St. Maarten. The supervision is executed in close cooperation with the Central Bank of The Netherlands. As a consequence, the regulatory and supervisory environment in Curaçao is comparable to that of The Netherlands. Trust service providers, fund administrators and international banks are all licensed by and under the supervision of the Central Bank of Curaçao and St. Maarten. This guarantees high standards and compliance with the anti-money laundering and anti-terrorist financing guidelines of the G20 s Financial Action Task Force (FATF). Sophisticated Legal System Curaçao has an independent and high-quality legal system which is based on the Dutch civil law system. Although the legal system of Curaçao is based on civil law, it also provides possibilities for common law structures like the Curaçao Trust. The Charter for the Kingdom of the Netherlands, the leading legal document within the Kingdom, provides a guarantee for good governance and the protection of human rights. The Constitution of the Netherlands and the Basic Laws of the three other countries are legally subordinate to the Charter. The Charter also forms the basis for the possibility to appeal to the Supreme Court in the Netherlands. Well-Developed Infrastructure Curaçao has a well-developed infrastructure similar to other developed countries. The International Airport of Curaçao has daily flights to and from Europe, the U.S., Latin and Central America and the other Caribbean islands. The port of Curaçao is a major center for oil transshipment, ship repair and bunkering. The port facilities include an oil refinery, the largest drydock in the Caribbean, free zone, container port and bulk cargo facilities, and cruise terminals. The port of Curaçao is naturally sheltered and offers safe, fast, efficient and reliable handling of both ships and cargo, providing reliable, safe and efficient 24-hour service from a strategically located point in the Southern Caribbean with direct connections to European, North and Latin American countries. The telecommunications infrastructure with broadband Internet access is on par with world financial services centers.

CURINDE Free Zones Curaçao Industrial & International Trade Development Company (CURINDE) promotes and facilitates businesses in the export trading industry and is the operator of the Curaçao Airport Freezone Merchandise Center and the Harbor Free Zone Distribution Center. (www.curinde.com) AMS-IX Caribbean Internet Exchange Curaçao is home to AMS-IX Caribbean, the biggest internet exchange in the region and an important peering point in the exchange of electronic data from Latin America to the rest of the world and vice versa. AMS-IX is an integral part of the Amsterdam Internet Exchange (AMS-IX). With almost 600 Interconnected IP networks, AMS-IX is the largest Internet Exchange in the world, giving it a dominant position in global Internet traffic. (cw.ams-ix.net) Service Providers Curaçao s international financial services providers offer products and services tailored to the needs of high net worth individuals, families and closely held businesses, up to and including internationally listed corporations. Curaçao: Fast Facts Geographic coordinates: 12 10 N, 69 00 W Trust Service Providers Because of Curaçao s strong tradition in this niche, clients perceive the jurisdiction as a knowledgeable and price-competitive alternative to the Anglo-Saxon solutions in the region. Curaçao is home to over 90 trust service providers and all major corporate management providers that offer domiciliation and management to all sorts of international clients. (www.cifa-curacao.com) Gateway Cities Amsterdam: 9 hours Miami: 2.5 hours Bogota: 1.5 hours City: 1.5 hours Caracas: 1 hour North America Europe International Banks Curaçao has a variety of international banks from different regions in the world, with a strong presence of international banks from Latin America. The international banks conduct a wide range of international banking transactions for individual, institutional and corporate clients throughout the world. In addition, the international banks offer a broad range of commercial banking services, including foreign currency bank accounts. Curaçao has a beneficial tax regime to facilitate international banks operating from Curaçao. (www.ibna.an) Located in the Southern Caribbean 70 km (44 miles) of the coast of Latin America Total Area: 444 sq km (171.4 sq mi) Population: 2012: 151,339 Capital and Largest City: Willemstad Airport: Curaçao International Airport Curaçao South America Fund Administrators As recently as 2008, Curaçao was named the number one location for hedge fund administration services, outperforming jurisdictions like Singapore, Hong Kong, Luxembourg, the Netherlands and the Cayman s. The price/quality ratio, well-educated and experienced staff and strong legal and regulatory framework are the reasons why Curaçao can provide high quality fund administration. (www.cifa-curacao.com) DCSX Dutch Caribbean Securities Exchange Dutch Caribbean Securities Exchange (DCSX) is the international securities exchange in Curaçao and lists bonds, equity and funds. The DCSX is licensed by the Minister of Finance and has a set of well-defined rules to regulate and supervise the market and its participants. Because of its efficient listing procedure, the rigorous supervision by the Central Bank of Curaçao and St. Maarten and its civil law legal framework, the DCSX is quickly becoming a listing destination of choice, especially for Latin America. (www.dcsx.an) Government type: Autonomous country within the Kingdom of the Netherlands, and the largest of the 5 islands that form the Dutch Caribbean. The Dutch monarch is head of state and is locally represented by the Governor. Major Languages: Dutch, Papiamentu, English, Spanish Major Religion: Catholic Climate: Tropical Marine Climate Time Zone: UTC 04:00 Area Code: +599 9 Currency: Antillean Guilder (pegged to the US$) GDP: 2011: US$ 3021.8 M (ANG 5,439.3 M) GDP per Capita: 2011: US$ 19,967 (ANG 35,941)

Photography: Bea Moedt CIFA: Curaçao International Financial Services Association CIFA (Curaçao International Financial Services Association) is the representative association of companies active in the international financial services sector of Curaçao. CIFA provides a unique opportunity for its members to discuss international financial services issues. It also acts as a sounding board for and advises government, regulatory agencies and monetary authorities on international financial services issues. Contact If you would like to receive additional information on CIFA or the sector in general, please visit the website of the CIFA. On the site you will also find links to our members. CIFA Business Development Services A.M. Chumaceiro Boulevard 3 Curaçao CIFA initiates and endorses the development of new concepts, products and services by actively lobbying for new state-of-the-art laws and regulations (fiscal, corporate and compliance). CIFA s vision is to make Curaçao the gateway of choice, both inbound and outbound, for crossborder investments and international financial services transactions with Latin America, the US, Europe and Asia. Relevant websites Tel: 599-9) 461-5371 Fax: (599-9) 461-5378 Mail: info@cifa-curacao.com Website: www.cifa-curacao.com Curaçao International Finanical Services Association (CIFA) Website: www.cifa-curacao.com Curaçao International Financial Center (CIFC) Website: www.cifc-curacao.com Curaçao Chamber of Commerce Website: www.curacao-chamber.cw Bureau for Intellectual Property Curaçao Website: www.bip.cw Central Bank of Curaçao and St. Maarten Website: www.centralbank.cw

www.cifa-curacao.com