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Double taxation treaty with Liechtenstein

Double taxation treaty with Liechtenstein

By Staff Writer - September 6, 2017

Liechtenstein has approved a double taxation agreement with Monaco centering on income tax and capital gains tax. The main provisions eliminate double taxation. Liechtenstein and Monaco had already concluded a tax information exchange agreement.

Liechtenstein said the agreement with Monaco is part of its programme of eliminating double taxation both within the European Union and worldwide. The double taxation agreement with Monaco will come into force after both countries have completed the respective legislative procedures.

Liechtenstein is the fourth-smallest country in Europe and lies in the heart of the Alps between Switzerland and Austria. It is the sixth-smallest country in the world with a population of around 37,000. The country has been a member of the European Economic Area (EEA) since 1995.

Since the conclusion of the Customs Treaty in 1923, Liechtenstein has shared a common customs area with Switzerland, meaning that bilateral free trade agreements between Switzerland and other countries also apply to Liechtenstein.

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