The Netherlands has proposed new legal entity and partnership classification rules that would take effect, generally, on 1 January 2025 and, in certain cases, on 1 January 2024.The aim of the new rules is to better align with international standards.Enactment of a final proposal is likely in December 2023.On 13 October 2023, the Dutch Government published a favorable amendment to its 19 September 2023 proposal to align the legal entity and partnership classification rules with international tax standards. The amendment is aimed at implementing a one-year-earlier look-through approach for the conditional withholding tax on dividends, set to take effect on...