The Dutch parliament reportedly approved the introduction of a conditional withholding tax (25%) on dividends paid to low tax jurisdictions on 2 November 2021. The conditional withholding tax will apply from 1 January 2024 on dividend payments to jurisdictions with a corporate tax rate below 9% and jurisdictions listed by the EU as non-cooperative, which is the same scope of jurisdictions for the conditional withholding tax on interest and royalties that applies from 1 January 2021. The bill …