On 27 March 2019, the Dutch Government issued a release announcing an agreement with Germany to work together in international talks for the introduction of a minimum tax rate to help in the fight against tax avoidance. The announcement notes that the Netherlands is already one of the first countries to take steps in that direction with the introduction of a conditional withholding tax of 20.5% on interest and royalty payments to low-tax countries. This will apply from 2021 for payments to countries with a profits tax of less than 9% and to countries listed by the EU as non-cooperative...