On 25 September 2018, the Dutch Ministry of Finance announced the launch of a public consultation on the list of jurisdictions that will be designated as low-taxed in relation to the proposed controlled foreign company (CFC) rules include as part of the 2019 tax plan, as well as the introduction of a conditional tax on dividends (from 1 January 2020) and on interest and royalties (from 1 January 2021), which will be equal to the standard corporate tax rate when paid to low-taxed jurisdictions. In addition, the Ministry is consulting on the Dutch tax treaty policy, especially in relation to...