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Author:Frick, E.
Title:Liechtenstein : Taxation of individuals and legal entities in the principality of Liechtenstein on income yields obtained and assets/capital situated abroad.
Journal:European Taxation
1987 : VOL. 27:11, p. 339-341
Index terms:DOUBLE TAXATION
TAX LAW
LIECHTENSTEIN
Language:eng
Abstract:A review of the Liechtenstein tax system that covers taxation of income from and value of permanent establishments abroad, real property abroad, dividends, interest and royalties from abroad, and foreign source pensions and annuities. The question of double taxation is also referred to. The review does not cover the taxation of domiciliary companies.
SCIMA record nr: 57646
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