The mission of the Caribbean Tax Law Journal is to provide a forum for analysis and discussion of tax law within the Caribbean jurisdictions with a focus on Curaçao, Aruba, The BES islands, Sint Maarten and Suriname. The Journal also covers the intersecting spheres of tax law between the European Union and relevant municipalities as well as the Dutch Caribbean countries and their CARICOM associations. This journal focuses on current issues and developments within fiscal policy and tax law, offering practicing lawyers with guidance on new relevant developments in the field.