Liechtenstein


  • 20-April-2016

    English

    Database on instruments used for environmental policy

    This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

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  • 30-October-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Liechtenstein.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 21-October-2015

    English

    8th Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, 29-30 October 2015, in Bridgetown, Barbados

    Keeping tax transparency high on the agenda of Governments and taking steps to ensure a worldwide level playing field will top the agenda during the 8th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, in Bridgetown, Barbados on 29-30 October 2015.

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  • 7-August-2015

    English

  • 14-November-2013

    English

    OECD Secretary-General welcomes Liechtenstein’s moves toward transparency

    OECD Secretary-General Angel Gurria welcomed today Liechtenstein’s announcement of plans to sign the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and take further steps to increase transparency and international co-operation.

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  • 29-October-2012

    English

    Global Forum on tax transparency welcomes new members and reviews 12 countries

    At the Global Forum in Cape Town, South Africa, delegates from 81 jurisdictions and 11 international organisations evaluated whether all Forum members are exchanging tax information effectively.

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  • 12-September-2011

    English

    Tax: Jurisdictions move towards full tax transparency

    Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.

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  • 7-March-2011

    English, , 1,221kb

    PISA: Does investing in after-school classes pay off? (PISA in Focus No. 3)

    'PISA in Focus' N°3 looks at 15-year-olds' participation in after-school classes and examines its possible impact on their performance.

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  • 14-December-2009

    English, , 144kb

    Agreement between Liechtenstein and St. Kitts and Nevis for the exchange of information relating to tax matters

    Agreement between Liechtenstein and St. Kitts and Nevis for the exchange of information relating to tax matters

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  • 10-November-2009

    English

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