MARKETING EFFORTS BY FOREIGN COMPANIES IN ARUBA AND TAX CONSEQUENCES

Permanent establishment creates a taxable presence
Foreign companies wishing to promote their products in Aruba may ask the question whether marketing activities result in taxable activities in Aruba.
In Aruba the profit tax law applies the concept of a permanent establishment that creates a taxable presence without providing a definition. In practice it is understood that the concept includes representatives though […]

Filed under: legal by Karel.Frielink
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