Philipsburg – Authors Marco Aalbers and Quincy Lont officially presented the fourth edition
of their book, Capita Selecta, Caribisch Fiscaal Recht (“Selected Topics, Caribbean Tax
Law”), to the Honorable Minister of Finance of Sint Maarten, Ms. Marinka Gumbs.
The presentation to the Hon. Minister of Finance underscores the authors’ continued
commitment to strengthening tax knowledge and fiscal education throughout the Dutch
Caribbean.
The fourth edition of Capita Selecta provides an updated and comprehensive overview of
the fiscal systems of Sint Maarten, Aruba, Curaçao, the BES Islands, and Suriname. Under
editorship of Dr. Germaine Rekwest the book features expanded chapters on various topics
such as income and profit taxation, indirect taxation, procedural tax law and includes
reference to recent jurisprudence.
Minister Marinka Gumbs expressed her appreciation for the initiative and emphasized the
importance of promoting local expertise in fiscal matters: “This publication contributes to
building a stronger foundation for evidence-based policy and professional development
within our financial sector. It is a valuable example of knowledge-sharing,” said Minister
Gumbs.
Co-author Quincy Lont, well-known in Sint Maarten for this tax expertise noted that the
book serves both as a teaching resource and as a reference for professionals in the field:
“With this book we aim to make the intricacies of the Dutch Caribbean tax law more
accessible and comparable across jurisdictions, supporting education and professional
practice throughout the region,” Lont stated.
