The Dutch Ministry of Finance has launched a public consultation on a draft law for the introduction of a new conditional withholding tax on dividends paid to low tax jurisdictions. The conditional withholding tax would 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 will apply fro…