Liechtenstein
A. Progress in the implementation of the minimum standard
Liechtenstein has 21 tax agreements in force as reported in its response to the Peer Review questionnaire. Sixteen of those agreements comply with the minimum standard.
Liechtenstein signed the MLI in 2017 and deposited its instrument of ratification on 19 December 2019. The MLI entered into force for Liechtenstein on 1 April 2020. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Liechtenstein has not listed its agreement with Switzerland under the MLI but has signed a bilateral complying instrument with respect to its agreements with Germany and Switzerland.
Liechtenstein is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
← 1. For its agreements listed under the MLI, Liechtenstein is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).