Aruba has published in the Official Gazette the Ministerial Decree of 20 December 2019 on regulations for additional documentation requirements for transfer pricing, which includes the three-tiered transfer pricing documentation requirements of OECD BEPS Action 13. The Decree includes that: The CbC report is to be drawn up in the Dutch language or the English language in accordance with Annex I or Annex II of the Decree (standard CbC tables) and prepared in XML format; The Master file is to be drawn up in the Dutch language or the English language in accordance with Annex III or Annex IV of...