09 February 2018

Liechtenstein issues guidance on BEPS measures

An amendment of the Income and Municipal Tax Ordinance as well as an amendment of the Tax Administrative Assistance Act and the respective Ordinance were published in the Official Liechtenstein Gazette on December 22, 2017. The new regulations clarify various points regarding measures enacted in 2017 against base erosion and profit shifting (BEPS). Furthermore, application of the tax credit system has been clarified. Both amendments entered into force effective on January 1, 2018.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2018-0292

Document ID: 2018-0292