Corporate, tax and financial regulation

There is a capital market revolution going on in Aruba. Small start up companies can now raise funds at the electronic stock exchange platform AESX. The sc

Under the new "check-the-box"-rules, limited liability Aruba companies "naamloze vennootschap" "n.v." and aruba axempt companies "AVV" have the option to o

The Aruba Exempt Company in Dutch, Arubaanse Vrijgestelde Vennootschap, "AVV" is a particular form of a limited liability company. It currently enjoys an e

The one constant in the life of any small to medium-sized business will be the need for a cash infusion to jump start sales, expand into new markets, or co

Companies that operate in the export business of goods and services can enhance their competitive edge by choosing the free zone status in Aruba. A free zo

Several types of businesses activities are allowed in the free zone, such as: - Trade in final products import, storage and export; - Repackaging, labeling

Foreign persons and entities are free to conclude representation, agency, distribution and franchising agreements with local persons or entities. These are

Amicorp Group announces that its Business Process Outsourcing BPO division has launched a new Compliance KYC portal that enables clients to outsource the t

The authority to grant a casino license is based on article 1 of the State Ordinance Games of Hazard AB 1990 GT 44. The Minister of Justice has the authori

Yesterday, November 11th, 2008, the Parliament of Aruba unanimously voted for the approval of the introduction of a new corporate entity in Aruba, the L.L.

The new Arua LLC has a true hybrid character. It allows for entrepreneurs to “custom-design” their corporate entity to meet current, future and changing ne

Op 11 november jl. heeft de Staten van Aruba met unanieme stemmen het ontwerp Landsverordening Vennootschap met Beperkte Aansprakelijkheid “VBA” aangenomen

The Parliament of Aruba is expected to vote on the approval of the changes and/or introduction of the National Ordinance on Identification Service Provider

< The Aruba L.L.C. limited liability corporation or the V.B.A., Arubaanse Vennootschap met Beperkte Aansprakelijkheid. T

In het dagelijkse leven wordt door velen werkzaamheden verricht ten behoeve van derden. Maar waneer is er sprake van een arbeidsovereenkomst in de zin van

The draft bill “State Ordinance to amend the State Ordinance Tax on Operating Revenues” has recently been sent to parliament. This bill should enter into f

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 invest

Introduction Like every year, just before the year-end, various legislative tax proposals were adopted in the Netherlands Tax Package 2010. These proposals

Inleiding Zoals ieder jaar, zijn er in Nederland vlak voor het einde van het jaar weer diverse fiscale wetsvoorstellen aangenomen Belastingplan 2010 c.a..

On 27 January 2010 the Tax Information Exchange Agreements TIEA between the Kingdom of the Netherlands, in respect of the Netherlands Antilles and Aruba re

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

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,

Agreement between the Kingdom of the Netherlands, in respect of Aruba, and the Governments of Iceland, Finland, Denmark, Norway and Sweden for the exchange

Agreement between the Kingdom of the Netherlands, in respect of Aruba, and Saint Christopher Saint Kitts and Nevis for the exchange of information relating

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

The BES-islands going Dutch: Constitutional restructuring of the Dutch Kingdom Lincoln Gomez observes the constitutional restructuring of the Dutch Kingdom

On January 4, 2011, the United Kingdom is expected to implement two changes regarding Value Added Tax VAT policies. First, aircraft over 8,000 kilograms 17

The Aruban corporate income tax law distinguishes three different categories of taxation for Aruba corporate entities: Taxable ARUBA CORPORATE ENTITY: As a

CONFERENCE CHAIRED BY This is a new networking opportunity in the heart of the Caribbean. The summit on Offshore Aircraft Registration will explore a varie

In the beginning of 2011, Milton Berlinski, Rene Kan and Justus Martens decided to set up a one-hundred million florin local investment fund, so that they

The overarching principle of Islamic finance is that all forms of interest are forbidden. The Islamic financial model works on the basis of risk sharing. T

As of January 1st, 2012 the legal concept of trust has been codified and introduced in Curacao. As such Curacao is the latest civil code country to adapt t

1. Origin of the Common Foundation in the Dutch Kingdom The Foundation dates as far back as the Roman period. Although it might be argued that the term and

1. Is purchasing a condo in Aruba just like in the U.S.A.?No, Aruba has specific legislation for the establishment of condominium rights. This legislation

The Colombian government has been very active in negotiating agreements that enhance its economic expansion, improving incentives to attract foreign invest

Over dergelijke clausules is in de Nederlandse rechtspraak en literatuur altijd veel te doen geweest. Op 5 april 2013 nuanceerde de Hoge Raad dit beding ec

1. Origin of the Common Foundation in the Dutch Kingdom 1.1 Introduction of the Common Foundation the Netherlands The Foundation dates as far back as the R

The National Ordinance Exchange Rate Margin Compensation was introduced effective April 1st, 2015. This levy has been introduced with the purpose to financ

The European Union recently published its first list of international tax havens as part of a crackdown on multinational companies trying to avoid paying t

In the past few days, the Aruba Chamber of Commerce CUA and the Aruba Trade & Industry Association CUAhttps

BBO na frontera: varios opinion Den e ultimo dianan cu a pasa Comerciantenan Uni Aruba CUA y Aruba Trade & I

Medisch dossier op Aruba: van een inzagerecht naar een informatieplicht? Laatst sprak ik een arts die meende dat, anders bv dan in Colombia, een patiënt di

In a recent development, we have received confirmation that the Aruban tax authorities have chosen not to file an appeal with the Supreme Court in an impor

A home inspection company provides professional services to evaluate the condition and integrity of residential properties. Their primary purpose is to pro

In deze column wil ik onze juridische en morele morele plicht om onze meest kwetsbare burgers, onze kinderen, te beschermen, centraal stellen. Deze week be

Curioso ta cu cierto politiconan awor ta brasa e opinión di un político y un academico Hulandes. Riba su mes cada ken por kies pa sigui e pensamento di un

Un conoci a comparti cu mi e comunicado di prensa di un minister como su comentario riba e columa LEGAL cu e titulo: “6.9% Loan for Aruba, excessive? Aruba

Arubans are proud people, and whenever interest rises for Aruba we show our feathers with pride, but not every rise of interest is good. I will elaborate.

Recientemente, pais Aruba a pasa un ley pa cambia e manera cu lo cobra interes riba 4 prestramo cu ta yega un suma di casi U$ 550 miyon. Antes nos tabata u

In the realm of taxation, few things are as certain as the inevitability of death and taxes. Yet, what happens when these two certainties collide in a lega

Someone once said that you should avoid watching the process of making legislation and sausage. Once you have seen either, you will develop a dislike for b

There has been a lot of debate surrounding the Same-Sex marriage case at the Supreme Court. The debate intensified last week when a bill was presented on t

Introduction Public institutions are the bedrock of a functioning society. They act as watchdogs for upholding laws, provide certain essential services, an

The Impact on Venezuelan Investments in Aruba Aruba has historically been an attractive destination for Venezuelans, particularly those looking to invest i

Consumer rights in Aruba have long been ignored. Despite clear legal protections, the public’s awareness remains low, giving retailers room to sidestep the

In 2024, the number of marriages in Aruba hovered just over 400, while the number of divorces was slightly under 400—a statistic that underscores how close

De Aruba Fair Trade Authority AFTA heeft een voorlopige beoordeling uitgebracht die de telecommarkt op Aruba mogelijk drastisch zou kun

Since January 1, 2022, Aruba has had a law in place to safeguard the integrity of individuals nominated for ministerial office. The National Ordinance on t

Earlier this month, I wrote an open letter to the Chief of Police: Are UTV operators authorized to direct traffic? What we’ve all witnessed—convoys stoppin

An earlier court ruling reveals how oversight failed long before the headlines - offering lessons still unlearned. When institutions fail, the conversation

What a 1.4 Million-Florin Tax Settlement Reveals About Oversight, Privilege, and Unfair Advantage When institutions fail publicly, it makes headlines. But

I just landed at home sweet home. Quite a bit of airtime this past week and while all of that was going on, cyber security? Front and center this week acro

Back in May, I wrote about the Ennia judgment, a case that revealed how informal culture, unchecked authority, and absent oversight hollowed out governance

A new year, a new chapter - and if we do this right, a new era for Aruba’s cities. We start the year not just with resolutions, but with resolve. Because t

Why Supervisory Boards Must Protect Their Decision-Making Record Every organisation believes it remembers its own history. Until it doesn’t. Somewhere alon

We have all seen them, scattered around left, right, and center. On the streets, across sidewalks, even in front of people’s homes. Those of us who walk or