Germaine Rekwest is an external PhD candidate at Leiden University and she contributes to the GLOBTAXGOV Project. She holds a Master in Tax Law from Erasmus University Rotterdam (EUR). She is also a lecturer in Caribbean Tax Law at the University of Curaçao. Her PhD research focuses on the optimalisation of the tax system of Curaçao from an international perspective, with a particular interest in the relevance of a tax treaty network for Curaçao. By teaming up with the GLOBTAXGOV research project she aims to explore the role ‘small island developing states’(SIDS) play in the international tax arena.