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A collection of the brief insights throughout March 2019 of the type provided on an ad hoc basis in our Latest digital tax byte update.

28 March - Netherlands support for minimum tax proposal

The Dutch State Secretary for Finance, Menno Snel, has announced, following a meeting with German Minster of Finance Olaf Scholz, that the Netherlands is supportive of the minimum tax proposal at the OECD and as of 2021, will introduce a 20.5% withholding tax on any interest and royalties paid from the Netherlands to countries with either a corporate tax rate of below 9%, or those that appear on the EU blacklist. See here..


12 March 2019 - European and French DST updates