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Onshoring in Liechtenstein

In the battle against profit shifting and base erosion, the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU), as well as their member states, have continuously stepped up the pressure on zero- and low-tax countries by introducing what are known as grey and black lists. In particular, this has increased requirements in the fields of substance, anti-abuse provisions and exchange of information in tax matters.