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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. This article takes a look at the effects of the conversion rules for certain dividends and capital gains in Liechtenstein corporate income tax law. Find out more here:
‘Switching structures’, STEP Journal (Vol29 Iss3), pp.80-81
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