The Netherlands has updated the lists of low-tax and non-cooperative jurisdictions for tax purposes, including the removal of Antigua and Barbuda, Belize, and the Seychelles with effect from 1 January 2025. The lists are used in relation to the Dutch CFC rules, conditional withholding tax rules, and limitations on tax rulings, and include jurisdictions with a tax rate of less than 9% and jurisdictions that are listed by the EU as non-cooperative. With the latest updates, the lists include the following jurisdictions, some of which appear on both the low-tax list and the non-cooperative list: American Samoa, Anguilla, Bahamas, Bahrain,...