On 13 January 2016, the Netherlands published the law for a new income tax arrangement with Sint Maarten. Such arrangements are regulated through law instead of a tax treaty because of Sint Maarten's status as part of the Kingdom of the Netherlands. The tax arrangement will enter into force on 1 March 2016 and apply from 1 January 2017. It replaces the 1964 tax arrangement with Aruba and the Ne…