author_orbitax
Orbitax

Share This Article

The Netherlands Consults on Revised List of Low-Tax Jurisdictions

11 October 2019

|

Proposed Changes

|

Netherlands

The Dutch Government has announced the launch of a consultation on changes to the list of low-taxed jurisdictions 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 to be introduced from 1 January 2021. These rules apply in relation to jurisdictions listed by the EU as non-cooperative and to jurisdictions listed by the Netherlands as low-taxed. Changes to the low-taxed list include the removal of Belize and Saudi Arabia and the addition of Barbados and Turkmenistan....