St. Maarten has an excellent choice of hotels, resorts, guesthouses, and timeshares. There is a property to suit every taste, many of which are among the very best in their class, and your options are varied throughout the island. St. Maarten is currently the home of countless resorts that are perfect for incentive packages, and four properties that offer state-of-the-art meeting facilities. The island also offers savvy U.S. planners the added incentive of 100% tax deductibility, thanks to the recently implemented "Tax Information Exchange Agreement" with the United States. The tax initiative allows U.S. tax payers to claim a tax deduction for the expenses associated with a convention held on the Dutch half of the island to the same extent as a convention held in the U.S.