On 8 December 2021, revisions to the bill for imposing a dividend-equivalent withholding tax (exit tax) on companies moving their tax residence out of the Netherlands has been submitted in the Dutch parliament. An initial draft was first submitted in July 2020 in response to the plans of large multinationals to move or consolidate their headquarters and management and control outside of the Netherlands, but this was not ultimately approved. The latest revisions to the bill were submitted by the green-left party following Royal-Dutch Shell's recent announcement that it is moving its headquarters to the UK, which was approved by...