He specializes in aircraft registrations, related financing transactions and tax structuring. He obtained his LL.M. in International Taxation & Financial Services from Thomas Jefferson School of Law. He has a law degree from the Universiteit van Aruba. He recently finished a two year term as President of the Aruba Bar Association. He may be contacted at lincoln@gobiklaw.com. Contribution includes chapter 35: Exchange of Tax Information and Impact of FATCA for Aruba.