On 13 January 2016, the Netherlands published the law for a new income tax arrangement with Sint Maarten. Such arrangements are regulated through law instead of a tax treaty because of Sint Maarten's status as part of the Kingdom of the Netherlands. The tax arrangement will enter into force on 1 March 2016 and apply from 1 January 2017. It replaces the 1964 tax arrangement with Aruba and the Netherlands Antilles as it applies in respect of Sint Maarten. The main withholding tax rates included in the arrangement are as follows: Dividends - 0% if the beneficial owner is a...