SINT MAARTEN (POND ISLAND) – On Friday afternoon Minister of Finance Hon. Ardwell Irion received a copy of the book ‘Capita Selecta; Caribisch Fiscaal Recht,’ presented by Tax Inspector Marco Aalbers and Tax Advisor Quincy Lont. Both Aalbers and Lont are working in the tax field on Sint Maarten for many years and are co-authors of the book.
The book contains a unique thematic introduction to tax law as it applies on Sint Maarten, Curacao, Aruba, the BES islands, and Suriname. The first edition (2020) of the book was the initial title presenting the Caribbean tax systems from a thematic introduction.
“This renewed second edition (2021) was necessary because of the expansion with new chapters. For example, the income tax on Sint Maarten as well as the profit tax on Aruba and Curaçao are now included. Formal tax law has been expanded with procedural tax law and international tax law has been supplemented with interregional tax law,” said Tax Inspector Aalbers.
Caribbean tax law is a fascinating area of law that has attracted increasing attention in recent years. Since 2019, the University of Curacao has been offering a four-year bachelor’s degree in Tax Law, which as of 2021, can be attended by interested persons on Sint Maarten.
However, there is a lack of literature and textbooks related to Caribbean tax law. This book aims to fill that gap. “The book is written in understandable language, so both students and tax professionals, who are still a bit unfamiliar with Caribbean tax law, can quickly become familiar with this subject,” said Tax Advisor Lont.
The Minister thanked Aalbers and Lont for a copy of the book and encouraged everyone who is interested in Caribbean tax law to get a copy.
‘Capita Selecta; Caribisch Fiscaal Recht,’ is available in the Wolters Kluwer online shop. https://shop.wolterskluwer.nl/Capita-selecta-Caribisch-fiscaal-recht-sNPCSCAFIR/
