The Resource Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten

Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten

Label
Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten
Title
Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten
Creator
Subject
Language
eng
Summary
The first part of this article deals with domestic tax law aspects of Liechtenstein Stiftungen und Anstalten. It discusses the incorporation of these legal forms and the allocation of income. Thereafter it investigates if these legal forms are a resident under the tax treaty between Liechtenstein and Switzerland, whether they are entitled to treaty benefits and the application of abuse provisions including the principle purpose test of the MLI. The last part describes the legal consequences by means of a distinction of Stiftungen and Anstalten which are entitled to treaty benefits and transparent vehicles
Citation source
In: Steuer Revue = Revue fiscale. - Muri-Bern. - Vol. 75 (2020), no. 1 ; p. 2-21
http://library.link/vocab/creatorName
  • Oesterhelt, S
  • Opel, A
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • domestic tax law
  • legal entity
  • allocation of income
  • residence
  • treaty benefits
  • treaty abuse
  • MLI
  • principal purpose test
Label
Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten
Instantiates
Publication
Label
Abkommensberechtigung liechtensteinischer Stiftungen und Anstalten
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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