MNE Tax on 27th September reported that the Dutch government has published a list with jurisdictions qualifying as “low-tax jurisdictions” for public consultation on September 25th.  This list of low-tax jurisdictions is relevant for the proposed Dutch controlled foreign company (CFC) rules that are expected to take effect on January 1st, and potentially the new source tax that is expected to take effect on January 1st 2020, for dividends and January 1st 2021, for interest and royalty payments.  The listed jurisdictions are Anguilla, the Bahamas, Bahrain, Bermuda, the BVI, the Cayman Islands, Guernsey, the Isle of Man, Jersey, Kuwait, Palau, Qatar, Saudi Arabia, the Turks and Caicos Islands, the UAE, and Vanuatu.

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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