Dutch Government Starts Public Consultation On Tax Treaty Policy And List Of Low-Taxing Jurisdictions

; posted on
September 27th, 2018

The Dutch government is opening a public consultation on the renewal of Dutch tax treaty policy and a list of low-tax jurisdictions. Comments are welcome from all interested parties and should be submitted no later than October 22, 2018.

Dutch List of Low-tax Jurisdictions

The Netherlands plans to place the following states on the list of low-tax countries in 2019: Anguilla, Bahamas, Bahrain, Bermuda, British Virgin Islands, Guernsey, the Isle of Man, Jersey, the Cayman Islands, Kuwait, Palau, Qatar, Saudi Arabia, Turks and Caicos Islands, Vanuatu and the United Arab Emirates. These states are non-taxable or with a rate of less than 7%. The consultation gives the opportunity for stakeholders to share their knowledge about the tax systems of countries before the list is definitively established so that countries would not be incorrectly included or excluded on the list. After 2019, the list will be updated annually and redefined.

Treaty Policy

The treaty policy is important for countries with which the Netherlands will negotiate in the future. The treaty policy is in need of renewal in many aspects. For example, the government wants the treaties to fit in well with the measures that have been proposed to ensure that no tax can be avoided. This is particularly the case when there is a tax treaty with countries on the list of low-taxing countries. The distribution of taxes between the Netherlands and developing countries is also the subject of the consultation, on the basis of a new UN Model Convention. The Netherlands will adopt more anti-abuse provisions than other (OECD) countries and is open to reactions about other matters relating to the treaty policy.

Source: Dutch Government

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