The green-left party in the Dutch parliament on 18 September 2020 submitted a revised draft bill that would impose a dividend-equivalent withholding tax on companies that relocate their headquarters to a country that does not levy withholding tax on dividends under its domestic laws, or does levy a withholding tax but allows a step up in value on relocation. The initial draft bill, which was introduced on 10 July 2020, would impose a 15% exit tax on accumulated earnings and reserves ({News-2020-07-13/P/3-previous coverage}). The revised draft bill includes two main changes: Instead of being limited to large companies (annual turnover...