On 3 December 2018, Aruba's government presented its fiscal reform plans, which will be implemented over a two-year period beginning in 2019. As provided in a government release (English language), the plan includes four phases as follows: Phase 1 will deal with income tax, wage tax, and ground tax. It also includes "sin taxes" on products that can have a negative impact on consumers, like alcohol and tobacco, in order to reduce use. The first phase will be executed as from 1 January 2019. Phase 2 will deal with indirect taxes, like business turnover tax (BBO), import taxes, and more...