Aruba's tax authority has announced a second emergency fiscal plan in response to the COVID-19 outbreak. The measures include the following: As a further tax incentive for the acquisition of business assets, the investment deduction for financial years 2020, 2021, and 2022 is increased from 6% to 10%, and the scope of eligible investments is extended to all investments in business assets in 2020, 2021 and 2022, regardless of whether these business assets are purchased from a domestic or foreign supplier with or without a permanent establishment in Aruba; The maximum turnover threshold of the small business scheme (KOR) for...