Aruba Law Blog – Lincoln D. Gomez

Law Blog for Aruba and the Netherlands Antilles

DUTCH TAX PACKAGE 2010

Posted by Lincoln D Gomez on February 2, 2010

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 Dutch tax legislation (most of) which became effective as from 1 January 2010. Read the rest of this entry »

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NEDERLANDSE BELASTINGPAKKET 2010

Posted by Lincoln D Gomez on February 2, 2010

 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 wijzigingen in de Nederlandse belastingwetgeving die (veelal) per 1 januari 2010 van toepassing is geworden. Daarnaast is er, eveneens per 1 januari 2010, een gewijzigde Successiewet in werking getreden. Read the rest of this entry »

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Stanford Group Aruba N.V. declared bancrupt

Posted by Lincoln D Gomez on January 13, 2010

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 managing-director was Frans Vingerhoedt. Vingerhoedt has not returned to Aruba since Stanford International Bank Ltd was placed under receivership.  A group of investors in Aruba has filed a civil suit against the Central Bank of Aruba for lack of supervision of SGA.

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Verlaging tarief Belasting op de Bedrijfomzetten op Aruba

Posted by Lincoln D Gomez on December 29, 2009

Het wetsvoorstel “Landsverordening tot wijziging van de Landsverordening belasting op bedrijfsomzetten” is onlangs aangeboden aan het parlement. De bedoeling is dat het onderhavige wetsvoorstel in werking zal treden met ingang van 1 januari 2010. De Minister van Financien heeft reeds aangekondigd dat als het wetsvoorstel onverhoopt de hiervoor genoemde datum niet zou halen, begunstigend beleid zal worden Read the rest of this entry »

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Reduction of tur-over tax in Aruba effective Janaury 1st, 2010

Posted by Lincoln D Gomez on December 29, 2009

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 force as of January 1, 2010. The Minister of Finance already announced that a resolution (favorable policy) would be issued in case said date would not be possible. This resolution would contain the same measures as the bill.  The normal BBO tax rate will be lowered from 3% Read the rest of this entry »

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Public Private Partnership’s a solution for Aruba and the Netherlands Antilles?

Posted by Lincoln D Gomez on December 14, 2009

The public-private partnership model has emerged as the favored prototype of project execution in today’s world, especially in areas related to infrastructure development, health and education. Partnerships between the public and private sectors, in both social and economic spheres, establish a fundamental basis of further development and improvement of society. This phenomenon is currently applied in all spheres of activity in societies worldwide as the essential element and impetus Read the rest of this entry »

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Aruba as the Flag State of Choice for Aircraft Lessors and Financiers

Posted by Lincoln D Gomez on October 8, 2009

Aruba has established a modern legal system, which facilitates the financing and ensures the safety of aircraft and aircraft engines that are operated internationally.

http://www.terralex.org/publication.aspx?id=4c18d103f9&goBackUrl=/publications.aspx&goBackUrlLabel=Return%20to%20publications&topicid=jufgetf45t

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Aruba “white-listed” by the OECD

Posted by Lincoln D Gomez on September 11, 2009

As of September 10th, 2009 Aruba is qualifed by the OECD (www.oecd.org) as one of the jurisdictions that has substantitally implemented the intenationally agreed tax standard. Aruba shares this classifications with countries such as the U.S.A, Spain, Mexico and the Netherlands.

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“Touristing” in Aruba

Posted by Lincoln D Gomez on August 24, 2009

On August 1st, 2009 a new national decree on admission (“Toelatingsbesluit 2009” or “TB”) has become effective which further regulates the admission of non-nationals in Aruba in accordance with the National Ordinance on Admission, Expulsion and Deportation. Read the rest of this entry »

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Belangrijke wijziging voor de toelating van vreemdelingen in Aruba

Posted by Lincoln D Gomez on August 24, 2009

Met ingang van 1 augustus 2009 is de Toelatingsbesluit 2009 (TB 2009) in werking getreden. Hieronder worden een aantal onderwerpen in de nieuwe TB 2009 besproken. Het accent in dit artikel zal met name liggen op diverse voorschriften ten aanzien van de verlening van een vergunning tot tijdelijk verblijf (vtv). Read the rest of this entry »

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