Aruba has amended its Free Zone regime with effect from 1 January 2020. The Free Zone regime provides certain benefits including a 2% corporate tax rate on qualifying income. Changes to the regime including income from services provided from a Free Zone to the local Aruba market are eligible for the 2% corporate tax rate, although the service types that may be provided from a Free Zone have been limited. This includes that the following services are excluded: Financial services; Services provided by accountants, tax advisors, notaries, and lawyers; Services including the disposal or licensing of intellectual and industrial property...