Aruba's government has announced the introduction of certain crisis measures in order to manage increasing national debt, including a crisis levy that will be charged in addition to the business turnover tax (BBO) and the health tax (BAZV). The crisis levy will be imposed at a rate of 2.5% beginning 1 July 2018, resulting in a combined rate of 6% on the supply of goods and services in Aruba (2.5% crisis levy, 1.5% BBO and 2% BAZV). The government announcement notes that the crisis levy is a temporary measure and that tax reforms will be carried out to improve the...