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Liechtenstein agreement published

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HMRC have added the synthesised version of the UK-Liechtenstein double taxation convention to their collection of tax treaties. This is a version of the 2012 agreement between the two countries as modified by the application of the BEPS Multilateral Instrument. The updated version applies broadly for the main UK taxes from April 2021, and for taxes levied in Liechtenstein for taxable periods beginning on or after 1 October 2020. For taxes withheld at source, the modified version has effect from 1 January 2021.

Issue: 1664
Categories: News