background image
4.1. Domestic PE of a Foreign Entity

According to the tax laws of Aruba,, a foreign entity is considered as having a Permanent Establishment (PE) in Aruba if it carries on its operations in the country through a permanent representative or continues its activities /operations in Aruba for a period exceeding 30 days, including through:

  • A building site;
  • Construction;
  • Excavation;
  • Maintenance, cleaning, assembly or installation;
  • Repairing movable or immovable capital assets for a period exceeding) 30 days in Aruba;
  • A place of management;
  • A branch;
  • An office;
  • A factory; or
  • A workplace.

The Aruba domestic tax law does not specifically include in its PE definition, the constitution of a service PE on the completion of a specified number of days. Aruba’s tax treaties with Australia and Iceland also do not contain a specific service PE clause.