The Resource Die neuen Steuerabkommen mit Liechtenstein = the new tax treaties with Liechtenstein

Die neuen Steuerabkommen mit Liechtenstein = the new tax treaties with Liechtenstein

Label
Die neuen Steuerabkommen mit Liechtenstein = the new tax treaties with Liechtenstein
Title
Die neuen Steuerabkommen mit Liechtenstein = the new tax treaties with Liechtenstein
Creator
Subject
Language
eng
Summary
On January 29th, 2012, Austria Liechtenstein signed a treaty on cooperation in the area of taxation as well as a Protocol amending the existing tax treaty. The first-mentioned agreement provides for both the regularisation of capital deposited in Liechtenstein for the past, including a tax amnesty concerning undeclared income, as well as the proper taxation of current capital yields derived from Liechtenstein bank accounts in future years. This part of the treaty closely follows the treaty between Austria and Switzerland. In addition, the treaty with Liechtenstein also covers foundations, trusts, and other similar financial schemes; in such cases, it extends the concept of paying agents to trustees. In this article, the background for this approach and the main features of these treaties are described
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 23 (2013),
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
Europe
Language note
German
http://library.link/vocab/subjectName
  • tax treaty
  • exchange of information
  • mutual assistance
  • trust
Label
Die neuen Steuerabkommen mit Liechtenstein = the new tax treaties with Liechtenstein
Instantiates
Publication
Label
Die neuen Steuerabkommen mit Liechtenstein = the new tax treaties with Liechtenstein
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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