THE TAX TREATMENT OF ARUBA COPRORATE ENTITIES IN GENERAL

 The Aruban corporate income tax law distinguishes three different categories of taxation for Aruba corporate entities:

Taxable ARUBA CORPORATE ENTITY: As a starting point, an ARUBA CORPORATE ENTITY is a normally taxed company; subject to 28% corporate income tax and upon distribution of profits to non-resident shareholders either 5% or 10% withholding tax applies.

Continue reading “THE TAX TREATMENT OF ARUBA COPRORATE ENTITIES IN GENERAL”

http://www.offshoreinvestment.com/current_issue/aruba211.html

The BES-islands going Dutch: Constitutional restructuring of the Dutch Kingdom
Lincoln Gomez observes the constitutional restructuring of the Dutch Kingdom. He analyses the new fiscal regime that will operate in the newly formed BES-Islands (Bonaire, Saba and Sint Eustaius) and how this will lead to a brand new, fully compliant fiscal regime located in the Caribbean.

By Lincoln D. Gomez, Gomez & Bikker, Aruba – Thomas Jefferson School of Law

Aruba & Saint Vincent and the Grenadines conclude TIEA

Agreement between the Kingdom of the Netherlands, in respect of Aruba, and Saint Vincent and the Grenadines for the exchange of information relating to tax matters, concluded on September 1st, 2009. The date of entry into effect has not been determined yet. Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en Saint Vincent en de Grenadines inzake de uitwisseling van informatie betreffende belastingzaken.

http://wetten.overheid.nl/BWBV0003488/geldigheidsdatum_09-03-2010

Aruba & Iceland, Finland, Denmark,Norway and Sweden conclude TIEA

Agreement between the Kingdom of the Netherlands, in respect of Aruba, and the Governments of Iceland, Finland, Denmark, Norway and Sweden  for the exchange of information with respect to taxes, concluded on September 10th, 2009. The date of entry into effect has not been determined yet.

Continue reading “Aruba & Iceland, Finland, Denmark,Norway and Sweden conclude TIEA”

Netherlands Antilles & Denmark agreement to promote economic relations

Agreement to promote economic relations between the Kingdom of the Netherlands, in respect of the Netherlands Antilles, and the Kingdom of Denmark. The date of entry into effect has not been determined yet.  Verdrag ter bevordering van de economische betrekkingen tussen het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen, en het Koninkrijk Denemarken.

http://wetten.overheid.nl/BWBV0003514/geldigheidsdatum_09-03-2010

Aruba & Norway agreement to promote economic relations

Agreement to promote economic relations between the Kingdom of the Netherlands, in respect of Aruba, and the Kingdom of Norway.The date of entry into effect has not been determined yet.Verdrag ter bevordering van de economische betrekkingen tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en het Koninkrijk Noorwegen

http://wetten.overheid.nl/BWBV0003517/geldigheidsdatum_09-03-2010

Aruba & Finland agreement to promote economic relations

Agreement to promote economic relations between the Kingdom of the Netherlands, in respect of Aruba, and the Republic of Finland, concluded on Septemeber 11th, 2009. The date of entry into effect has not been determined yet.Verdrag ter bevordering van de economische betrekkingen tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Republiek Finland
http://wetten.overheid.nl/BWBV0003522/geldigheidsdatum_09-03-2010

Aruba & Saint Kitts and Nevis conclude TIEA

Agreement between the Kingdom of the Netherlands, in respect of Aruba, and Saint Christopher (Saint Kitts) and Nevis for the exchange of information relating to tax matter, concluded on September 11th, 2009. The date of entry into effect has not been determined yet. Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en Saint Christopher (Saint Kitts) en Nevis inzake de uitwisseling van informatie betreffende belastingzaken.

http://wetten.overheid.nl/BWBV0003534/geldigheidsdatum_09-03-2010

Aruba & British Virgin Islands conclude TIEA

Agreement between the Kingdom of the Netherlands, in respect of Aruba, and the British Virgin Islands for the exchange of information with respect to tax, concluded on September 11th,2009. The date of entry into effect has not been determined yet. Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Britse Maagdeneilanden inzake de uitwisseling van informatie betreffende belastingen

http://wetten.overheid.nl/BWBV0003537/geldigheidsdatum_09-03-2010

Aruba & Australia conclude TIEA

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. The date of the entry into effect has nto been determined yet.Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Regering van Australië inzake de uitwisseling van informatie betreffende belastingen.

http://wetten.overheid.nl/BWBV0004056/geldigheidsdatum_09-03-2010