The Dutch Government has issued a release announcing plans for the introduction of a new withholding tax on dividend to low tax jurisdictions in 2024. This would include jurisdictions with a corporate tax rate below 9% and those in the EU blacklist, even if the Netherlands has a tax treaty with the jurisdiction. The release also notes tax treaty policy including that the Netherlands is open to more source state taxation for developing countries. --- Government to step up fight against tax avoidance with new withholding tax on dividend flows In 2024 the Dutch government is planning to introduce a...