The Dutch Ministry of Finance has launched a public consultation on the list of low-tax jurisdictions for 2021 in relation to certain anti-tax avoidance measures, including CFC rules from 1 January 2019, the restriction on issuing tax rulings from 1 July 2019, and the conditional withholding tax on interest and royalties from 1 January 2021. The list will also apply in relation to the proposed conditional withholding tax on dividends from 1 January 2024. These rules apply for jurisdictions listed by the EU as non-cooperative as well, although this is not included in the consultation. The Ministry is proposing no...