The Dutch government has published its tax proposals for 2020 and beyond. What does this means for multinational companies? Jian-Cheng Ku, Daan Arends and Rhys Bane explain that the plan mainly aims to implement a number of measures of which implementation is required by the EU. It also introduces a conditional withholding tax on interest and royalties and minor changes to other taxes.

The most important proposal published on Budget Day is the conditional withholding tax on interest and royalties paid to entities in low tax jurisdictions or in certain abusive situations. Read more here about the measures that are relevant for multinational companies.