Aruba: An Eligible Offshore E-commerce Center?

Aruba is a small Island off the coast of Venezuela, which is part of the Kingdom of the Netherlands, and which is an associated territory of the European Union. Aruba is famous for offshore financial services and might also be attractive for e-commerce businesses, although no legal framework or specific incentives have been put into place so far.

The following questions have been addressed in this article:

What characteristics of Aruba make it attractive to offshore activities?
What characteristics might deter e-commerce businesses?
In a nutshell, what is the tax regime of Aruba?

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