The Aruba Exempt Company in Dutch, Arubaanse Vrijgestelde Vennootschap, (“AVV”) is a particular form of a limited liability company. It currently enjoys an exemption from profit and dividend withholding tax provided it engages solely in certain qualifying activities as oulined by law. These activities include holding and financing activities, certain investment activities (except investments in real estate) and licensing intellectual and industrial rights. Under cerrtain circumstances such an AVV can loose its exemption.  For info on AVV’s

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