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Aruba: Same-Sex Partnerships Recognized by Law

(Sept. 23, 2016) On September 8, 2016, the Parliament of Aruba, one of the constituent countries that comprise the Kingdom of the Netherlands, voted to amend the Aruban Civil Code provisions on marriage so as to officially recognize same-sex registered partnerships. The amendment will give same-sex couples the same benefits granted to married partners under […]

Aruba: Increased Minimum Wage and Wage Limit for Benefits

(Apr. 13, 2016) Effective March 1, 2016, the monthly minimum wage for most employees in Aruba was set at AWG1677.60 (about US$926.85) or AWG391.25 (about US$216.16) per week) for workers 18 years of age and older; for domestic workers 18 years of age and older, the new minimum wage is AWG782.65 (about US$432.40) per month. […]

Aruba: New Administrative Penalty Scheme for Late Tax Payment and for Payroll Reporting Failures

(Jan. 11, 2016) It was reported on December 31, 2016, that as of January 1, 2016, the tax administration of Aruba would inaugurate a new policy on administrative penalties for late payment of taxes. (René Offermanns, Aruba: 2016 Policy on Administrative Penalties Published, TAX NEWS SERVICE (Dec. 31, 2015), International Bureau of Fiscal Documentation online […]

Aruba: Special Tax to Bolster General Sickness Fund

(Feb. 24, 2015) On December 1, 2014, Aruba began to levy a special, monthly 1% tax on most business transactions. The monies collected are to be contributed to Aruba’s General Sickness Fund (Bestemmingsheffing Algemeen Fonds Ziektekosten). (René Offermanns, Aruba: Special Levy to Contribute to General Sickness Fund Introduced, TAX NEWS SERVICE (Jan. 28, 2015), International […]

Aruba: New Ordinance Modifies Tax Law

(Dec. 24, 2014) On November 21, 2014, an ordinance was published in Aruba’s Official Gazette amending the Income, Wage Tax and General Tax Act. (LANDSCOURANT VAN ARUBA [Official Gazette], No. 54 (Nov. 21, 2014), cited by Geert Weber, Aruba: Various Tax Changes Gazetted, TAX NEWS SERVICE (Dec. 17, 2014), International Bureau of Fiscal Documentation online […]

Aruba; Belize: Advisories on Online Gaming

(Jan. 14, 2010) Belize's Ministry of Economic Development, Commerce, Industry, and Consumer Protection recently issued an advisory to warn that it has discovered that a number of online gaming companies are claiming that they hold online gaming licenses, but that the only two companies that are actually officially licensed to operate from the country are […]