On 6 January, the Guernsey Press and others reported that Guernsey is to remain on Netherlands’ list of low-tax jurisdictions for the purposes of enforcing certain anti-tax avoidance rules, the Dutch Ministry of Finance has announced. The blacklist contains 8 jurisdictions that are currently banned by the EU, as well as a further 15 low-tax jurisdictions, including Guernsey, Jersey and the Isle of Man. They have corporate tax rates of less than 9%, and fall within the scope of new controlled foreign companies (CFC) rules, which became effective from 1 January 2019. Guernsey and the Isle of Man employ zero rates of corporation tax.
https://www.internationalinvestment.net/news/4008738/guernsey-stay-netherlands-tax-blacklist
https://guernseypress.com/news/2020/01/07/guernsey-to-remain-on-netherlands-tax-blacklist/
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