General Expenditure Tax (in Dutch: Algemene Bestedingsbelasting / ABB) changes in Bonaire, St. Eustatius and Saba

• Refund of input ABB for manufacturers
• Combination of services and supplies, what rate to use?
• Refunds on ABB from bad debts and discounts
• Cost sharing agreements
• ABB on solar panels and wind turbines

Source: hbnlawtax.com