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;
- 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.