Tax tips to evaluate your fiscal position

As the end of 2013 is near, it is our pleasure to present you with the PwC 2013 Tips Newsletter.
This year we have compiled tips and topics for Aruba, BES Islands, Curaçao and St. Maarten for your easy
perusal. Within each jurisdiction we have grouped the tips and topics into separate sections to make it easy
to find topics that might be of interest to you.
As usual, we have prepared this year’s Newsletter with the utmost care. You will find a combination of tips
that are most useful at the end of the year, but there are also tips and topics that may be valuable during the
rest of the year. We have also addressed topics that seem to be getting more attention from the Tax
Authorities and topics that are relevant because of a recent change in the law. We trust that our Newsletter
will help you to optimize your tax position while adhering to the tax regulations. In that process you can
always count on us for any additional advice you may require to be right on track for 2014.