Netherlands Gazettes Decision Amending Tax Implementation Regulations

The Dutch Official Gazette Dec. 31, 2020 published Decision No. 64029, amending tax implementation regulations. The decision includes measures: 1) adding Anguilla, Barbados, Palau, Panama, and Seychelles to the list of non-cooperating jurisdictions, and removing Oman from the list; 2) explaining eligibility conditions for ships to qualify under the EU tonnage regime; 3) amending the list of additional costs deductible as dietary expenses; 4) mandating the disclosure of the economic value of private donation deductions; 5) amending the list of international organizations acting as withholding agents; 6) introducing simplified invoice obligations, effective Jan. 1, 2020; and 7) adding Ecuador and ...