Revisions to Bill for Imposing "Dividend-Equivalent Exit Tax" on Relocation of HQ Submitted in Dutch Parliament

On 8 December 2021, revisions to the bill for imposing a dividend-equivalent withholding tax (exit tax) on companies moving their tax residence out of the Netherlands has been submitted in the Dutch parliament. An initial draft was first submitted in July 2020 in response to the plans of large multinationals to move or consolidate their headquarters and management and control outside of the Ne…
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