Change in Liechtenstein tax law

The Liechtenstein tax code has been amended so that income and capital gains from subsidiaries with passive income that are resident in low-tax countries are no longer exempt from corporate income tax. In this article, Nicolai Fischli and Martina Benedetter have a look at the implications of the switchover rules for certain dividends and capital gains under Liechtenstein corporate income tax law. Find out more here:

Nicolai Fischli and Martina Benedetter, ‘Switching structures’, STEP Journal (Vol29 Iss3), pp.80-81