Tax Treaty Case Law around the Globe 2014
1. Aufl. 2015
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S. 333Chapter 33 Liechtenstein: Fishing Expedition
Martin Wenz and Patrick Knörzer
33.1. Introduction
The Principality of Liechtenstein has undergone fundamental changes in the area of tax information exchange during the last years. On 12 March 2009, the government committed itself to the full application of the OECD standards of cooperation in tax matters in the (First) Liechtenstein Declaration. On , the Liechtenstein Law on Tax Information Exchange entered into force, which defines the national procedure in tax information exchange cases, offers legal protection for the information holder and the taxpayer, and provides the basis for decisions of the Supreme Administrative Court and the Constitutional Court interpreting the respective double taxation conventions (DTCs) and tax information exchange agreements (TIEAs). In the following years, many TIEAs and DTCs have been signed and entered into force, all complying with the OECD standard.
On , the (Second) Liechtenstein Declaration was published in which the government declared its willingness to conclude bilateral agreements on automatic exchange of tax information based on the future OECD standard. Recently...