Words of Gratitude & Appreciation

We would like to thank all authors and the editor for all the work and their commitment to this book.

The first DDMP book!

September 2016 was the start of the Double Degree Master Program (DDMP) in International and European Tax Law, American Specialization. This program, a joint venture between Maastricht University (Europe) and the University of Aruba, aims to deliver high qualified tax lawyers for the Latin American countries and the Caribbean. This means that the excellent courses in this program have a special focus on this area in combination with the standards and developments in the US and Europe.

This book is part of the DDMP, more specific the Course on Comparative Dutch Caribbean and Latin American Tax Law. We are very grateful to all people who make this book possible.

We express our highest appreciation to:

  • Prof. Dr. Roland Brandsma
  • Juan Rafael Bravo Gaviria, LL.M
  • Esperanza Buitrago Diaz Ph.D
  • Fernando Nuñez, LL.M
  • Ana Paula Pardo Lelo de Larrea, LL.M
  • Winston Perez, LL.M
  • Hans Ruiter, LL.M
  • Jorge San Martín, CPA, J.D
  • Fernando Souza de Man, Ph.D
  • Sandy van Thol, LL.M

Yours sincerely,


Prof. Dr. Anouk Bollen-Vandenboorn

Maastricht University

Director of the Double Degree Program
in International and European Tax Law,
American Specialisation


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