MINISTERIAL REGULATION dated February 7, 2014 for the modification of the Regulation on registration and registration reference (AB 1991 no.

Similar documents
GENERAL INFO ON REGISTRATION OF AIRCRAFT IN ARUBA

When will CbC reports need to be filled?

TAXATION (IMPLEMENTATION) (INTERNATIONAL TAX COMPLIANCE) (COMMON REPORTING STANDARD) (JERSEY) REGULATIONS 2015

Global Forum on Transparency and Exchange of Information for Tax Purposes. Statement of Outcomes

AUTOMATIC EXCHANGE OF INFORMATION (AEOI)

INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS (STCW), 1978, AS AMENDED

INTERNATIONAL CONVENTION ON STANDARDS OF TRAINING, CERTIFICATION AND WATCHKEEPING FOR SEAFARERS (STCW), 1978, AS AMENDED

TAXATION (IMPLEMENTATION) (CONVENTION ON MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS) (AMENDMENT OF REGULATIONS No. 3) (JERSEY) ORDER 2017

Argentina Tax amnesty: the day after

Organisation de Coopération et de Développement Économiques Organisation for Economic Co-operation and Development

STANDARD FOR AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION. Philip Kerfs, OECD

11763/2/18 REV 2 AS/AR/fm 1 ECOMP.2.B

UPDATE. COMMON REPORTING STANDARD IN THE CAYMAN ISLANDS. What is CRS? Participating Jurisdictions

Total Imports by Volume (Gallons per Country)

TRENDS AND MARKERS Signatories to the United Nations Convention against Transnational Organised Crime

SCHEDULE OF REVIEWS (DECEMBER 2017)

Total Imports by Volume (Gallons per Country)

Total Imports by Volume (Gallons per Country)

Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 Protocol

13352/1/18 REV 1 AS/AR/fm 1 ECOMP.2.B

Total Imports by Volume (Gallons per Country)

Council of the European Union Brussels, 22 November 2018 (OR. en)

Total Imports by Volume (Gallons per Country)

Total Imports by Volume (Gallons per Country)

Total Imports by Volume (Gallons per Country)

Total Imports by Volume (Gallons per Country)

Total Imports by Volume (Gallons per Country)

Total Imports by Volume (Gallons per Country)

Update on the Work of the Global Forum and Outline of Future Directions

THE COMMON REPORTING STANDARD ("CRS") UPDATE FOR OCORIAN CLIENTS

Total Imports by Volume (Gallons per Country)

Total Imports by Volume (Gallons per Country)

Total Imports by Volume (Gallons per Country)

55/2005 and 78/2005 Convention on automatic exchange of information

The Global Forum on Transparency and Exchange of Information for Tax Purposes

(ISC)2 Career Impact Survey

SAINT CHRISTOPHER AND NEVIS STATUTORY RULES AND ORDERS. No. 32 of 2016

2. Mining equipment exports

- Act Nr. XXXVII of 2013 on certain regulation connected with the international administrative cooperation on tax and other public burdens.

The Development of Tax Transparency in

Section 872. Gross Income. Rev. Rul


CB CROSS BORDER YOUR GOAL. OUR MISSION.

Webinar: Common Reporting Standard. Game Plan for Compliance December 10, 2015

OECD Common Reporting Standard Getting into the Detail STEP / GAT

SURVEY TO DETERMINE THE PERCENTAGE OF NATIONAL REVENUE REPRESENTED BY CUSTOMS DUTIES INTRODUCTION

Argentina Bahamas Barbados Bermuda Bolivia Brazil British Virgin Islands Canada Cayman Islands Chile

International Journal TM

Withholding Tax Rates 2014*

TRANS WORLD COMPLIANCE, INC. CARIBBEAN ASSOCIATION OF BANKS, INC. & BARBADOS INTERNATIONAL BUSINESS ASSOC. Presents: FATCA compliance update

Current Status of U.S. Tax Treaties and International Tax Agreements

COSTAS TSIELEPIS & CO LTD

Global Forum on Transparency and Exchange of Information for Tax Purposes

Tax Game Changers Yair Zorea, Tax Partner, PwC Israel Yitzhak Zahavy, Tax Supervisor, PwC Israel November 2015

Japan s DTA Strategy and its Implications to Developing Countries. April 9 th, 2015 Kentaro Ogata

July 2017 CASH MARKET TRANSACTION SURVEY 2016

Save up to 74% on U.S. postage.

The outcomes of the meeting which were agreed by participants 1, as well as the next steps in the process, are set out below 2.

FEBRUARY 28, 2018 FEES FOR INTERNATIONAL PAYMENT OPERATIONS SERVICES (NON-RESIDENTS) PODGORICA, MONTENEGRO

TAX TRANSPARENCY THE NEW GLOBAL REPORTING STANDARD

Session 4, Stream 6. Global regulation of lending. John Paul Zammit. 07 & 08 October 2015

a closer look GLOBAL TAX WEEKLY ISSUE 249 AUGUST 17, 2017

Tax trends and issues for financial services. Michael Velten, Southeast Asia Financial Services Industry Tax Leader

A guide to FACTA and the new Common Reporting Standard. For advisers use only.

GUERNSEY. Sections 75C and 75CC of the Income Tax (Guernsey) Law, 1975

New Generalized Systems of Preferences: What does it mean for you? Countries excluded from new scheme

TTN Seminar Monaco 2008

Belize FedEx International Priority. FedEx International Economy 3

Belize FedEx International Priority. FedEx International Economy 3

Supplementary Table S1 National mitigation objectives included in INDCs from Jan to Jul. 2017

Rev. Proc Implementation of Nonresident Alien Deposit Interest Regulations

FOREIGN ACTIVITY REPORT

Information Leaflet No. 5

Information Leaflet No. 5

INVESTOR S INFORMATION ABOUT THE KNOWLEDGE AND EXPERIENCE IN THE FIELD OF INVESTMENT

Cayman Islands - FATCA and CRS Top tips & pitfalls to avoid in 2018

FedEx International Priority. FedEx International Economy 3

2 Albania Algeria , Andorra

WGI Ranking for SA8000 System

St. Martin 2013 SERVICES AND RATES

Save up to 74% on U.S. postage.

Pension Payments Made To Foreign Bank Accounts

Long Association List of Jurisdictions Surveyed for Which a Response Has Been Received

( Euro) Annual & Monthly Premium Rates. International Healthcare Plan. Geographic Areas. (effective 1st July 2007) Premium Discount

IRS Reporting Rules. Reference Guide. serving the people who serve the world

Withholding Tax Rates 2017*

GENERAL ANTI AVOIDANCE RULE RECENT CASE LAW IN ARGENTINA

The Structure, Scope, and Independence of Banking Supervision Issues and International Evidence

Guide to Treatment of Withholding Tax Rates. January 2018

FACT SHEET. Automatic exchange of information (AEOI)

JPMorgan Funds statistics report: Emerging Markets Debt Fund

RSM AND HFMWEEK CRS/FATCA SURVEY HOW DO FUNDS INTEND TO ADDRESS CRS AND FATCA COMPLIANCE CHALLENGES?

Countries with Double Taxation Agreements with the UK rates of withholding tax for the year ended 5 April 2012

Italy s Supreme Court rules on the deduction of expenses related to transactions with Black List entities

ASSESSING JURISDICTIONS AGAINST EU LISTING CRITERIA

INTERNATIONAL MONETARY FUND

Who is in scope of the AEoI?

Tax certification for Entities FATCA and CRS

Intercontinental Trust Ltd COMMON REPORTING STANDARD

FATCA FAQS FATCA AND THE MOVEMENT TO HARMONISE INTERNATIONAL TAX COMPLIANCE AND TRANSPARENCY

Transcription:

[Emblem] 2014 no. 15 LEGAL PROCLAMATION BULLETIN OF ARUBA MINISTERIAL REGULATION dated February 7, 2014 for the modification of the Regulation on registration and registration reference (AB 1991 no. GT 36) Issued February 19, 2014 The Minister of Justice, A. L. Dowers

Page 2 Legal Proclamation Bulletin of Aruba 2014 no. 15 The minister of TOURISM, TRANSPORT, PRIMARY SECTOR AND CULTURE, Having taken into consideration: That it is desirable in connection with developments in the international markets and the joining of the Convention on International Interests in Mobile Equipment (Trb. 2009, 86) to adjust the Regulation on Registration and registration reference (AB 1991 no. GT. 36); Noting: Article 6 of the Aviation Ordinance (AB 1989 no. GT 58); Article I HAS DECIDED: The Regulation on Registration and registration reference (AB 1991 no. GT. 36) will be modified as follows: A. Article 2 will read as follows: Article 2 1. Subject to the second paragraph of this Article, the Aruban aircraft register, as alluded to in Article 6 of the Aviation Ordinance, will have aircraft registered in it that are the property of: a. A resident of Aruba; b. A legal entity based in Aruba; c. A legal entity to which the rights of a member state of the European Union, of one of the countries, islands or territories as alluded to in Article 355, first paragraph, second paragraph, first complete sentence, second and fourth paragraph, as well as the fifth paragraph under c, of the Treaty on the European Union, of another state that is party to the Agreement on the European Economic Area, of Switzerland, Canada or of the United States of America apply, as long as the legal entity is continuously represented by a natural or legal entity in Aruba;

Page 3 Legal Proclamation Bulletin of Aruba 2014 no. 15 d. A legal entity to which the right of a state applies as alluded to in the appendix which is part of this ministerial disposition, as long as the legal entity is continuously represented by a natural or legal entity in Aruba; 2. If the natural or legal entity as alluded to in the first paragraph is the owner of an aircraft by virtue of any lease, management or usage agreement, that aircraft will be admitted by the Director of the Directorate of Aviation subsequent to a request for admission, for the period permitted under the agreement under the name of the holder of such agreement. In such a case, the obligations attached to this regulation for the owner of an aircraft will be observed by the holder of the agreement. 3. Registration as alluded to in the first or second paragraph can be refused by the Director of the Directorate of Aviation in connection to common good or public order. Meeting the obligations stemming from or pursuant to treaty is correspondingly understood as being part of the common good or public order. 4. The Director of the Directorate of Aviation can attach conditions to admission as alluded to in the second paragraph. B. A new paragraph is inserted in Article 4, by renumbering the second paragraph to be the third paragraph, which will read: 2. Upon request, the register will also make note of the following in regard to a registered aircraft: a. Authorizations as alluded to in Article XIII of the Protocol to the Convention on International Interests in Mobile Equipment on Matters specific to Aircraft Equipment (Trb. 2009, 86); b. Other legal acts and notifications that are in any which way significant to the legal status of the aircraft. C. A new third paragraph is inserted in Article 6, which will read: 3. The Director of the Directorate of Aviation can delete the registration of an aircraft if, in the opinion of the Director, the aircraft is not in an airworthy condition or is suspected not to be flown in a safe manner. D. Article 10 will come to read as follows: The nationality and registration reference must be painted on aircraft on the bottom side of the left wing, where the top of the signs are to be pointed forwards, and on the sides of the body, in general such that the entire registration reference is clearly visible from above, from below and on both sides of the airplane.

Page 4 Legal Proclamation Bulletin of Aruba 2014 no. 15 Article II This ministerial disposition will take effect the day after the placement in the Legal Proclamation Bulletin of Aruba. O. E. Oduber

Page 5 Legal Proclamation Bulletin of Aruba 2014 no. 15 States as alluded to in Article 2, first paragraph, section d: Andorra Anguilla Antigua and Barbuda Argentina Australia Azerbaijan Bahamas Bahrain Barbados Belize Bermuda Brazil Brunei Darussalam Chile China, Republic of Colombia Costa Rica Gibraltar Hong Kong (SAR) of China India Israel Man Jamaica Japan Jordan Hong Kong Channel Islands Kazakhstan Kenya Lebanon Madagascar Malaysia Morocco Marshall Islands Mauritius Mexico Myanmar New Zealand

Page 6 Legal Proclamation Bulletin of Aruba 2014 no. 15 Oman Panama Peru Qatar Russian Federation Saudi Arabia Seychelles Singapore Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines Serene Republic San Marino Taiwan Thailand Trinidad and Tobago Turkey Turks and Caicos Vanuatu Venezuela United Arab Emirates People s Republic of China Kingdom of Liechtenstein Kingdom of Monaco South Africa South Korea