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The Netherlands Moving Forward with Conditional Withholding Tax on Interest and Royalties

|Proposed Changes|Netherlands
Netherlands

On 6 November 2018, the Dutch State Secretary for Finance reportedly informed parliament that the government will be moving forward with its plans for a conditional withholding tax on interest and royalty income. As originally proposed, that tax would be levied at a rate equal to the standard corporate tax rate when paid to low-taxed jurisdictions. In general, a jurisdiction would generally be …

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