Law and Policy

Agreement between the Kingdom of the Netherlands, in respect of Aruba, and the Government of Australia on the Exchange of Information with respect to Taxes, concluded on December 16th, 2009….

Agreement between the Kingdom of the Netherlands, in respect of Aruba, and the Government of Australia for the allocation of taxing rights with respect to certain income of individuals and…

On 27 January 2010 the Tax Information Exchange Agreements (TIEA) between the Kingdom of the Netherlands, in respect of the Netherlands Antilles and Aruba respectively, and Spain will enter into…

The Dutch Kingdom was chartered by the Statute of the Dutch Kingdom (“Statuut voor het Koninkrijk der Nederlanden”) of 1954.  The Dutch Kingdom provides for amongst others for safeguarding fundamental…

Following recommendations made by Gomez & Bikker’s Aviation Finance Practice Group www.gobiklaw.com  the Government of Aruba has accepted to ratify and implement the Cape Town Convention on International Interests in…

While the Kingdom of the Netherlands has not adopted the Cape Town Convention, Patrick Honnebier writes that the rulings of its Supreme Court indicate that this treaty determines that aircraft…

In een recente zaak bij de Hoge Raad (LJN: BK200) is betoogd dat  art. 2:227 lid 4 NBW niet van toepassing zou zijn bij besluitvorming die op de voet van art. 2:238 BW op…

Introduction Like every year, just before the year-end, various legislative tax proposals were adopted in the Netherlands (Tax Package 2010). These proposals contained a very large number of amendments in…

 Inleiding Zoals ieder jaar, zijn er  in Nederland vlak voor het einde van het jaar weer diverse fiscale wetsvoorstellen aangenomen (Belastingplan 2010 c.a.). Deze voorstellen bevatten een zeer groot aantal…

On December 11th, 2009 the Court of First Instance of Aruba declared Stanford Group Aruba N.V. (“SGA”). SGA’s office was the point-of-contact for many investors in Aruba, Curacao and Venezuela. SGA’s…