The Dutch government has launched public consultations on proposals to extend dividend withholding obligations to cooperatives and related changes, and to extend value added tax (VAT) deduction adjustment rules to certain services. Dividends Withholding for Cooperatives This proposal concerns issues involving the use of cooperatives as holding companies in international structures. Under current rules, public and private limited liability companies are liable to withholding tax, while cooperatives, even when acting as holding companies, are not. To resolve the differing treatment, the proposal would expand the dividend withholding tax obligation to qualifying interests in holding cooperatives (at least 5%), if in...