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