On 29 December 2023, an end-of-year regulation from the Dutch State Secretary of Finance was published in the Official Gazette. Among other things, the regulation updates the lists of low-tax and non-cooperative jurisdictions for tax purposes, including the removal of the United Arab Emirates and the addition of Antigua and Barbuda, Belize, Russia, and Seychelles with effect from 1 January 2024. The lists are used in relation to the Dutch CFC rules, conditional withholding tax rules, and lim…