On 18 November 2011, Professor Martin Wenz gave the celebratory speech on the occasion of the graduation ceremony of the Master’s degree programme in Taxation (LL. M. Taxation) at the University of Osnabrück. His speech covered the following topic: “Reorientation of Liechtenstein as a tax location: tax system and tax cooperation in the 21st century – a model for Germany?”
On 18 November 2011, Professor Martin Wenz gave the celebratory speech on the occasion of the graduation ceremony of the Master’s degree programme in Taxation (LL. M. Taxation) at the University of Osnabrück. His speech covered the following topic: “Reorientation of Liechtenstein as a tax location: tax system and tax cooperation in the 21st century – a model for Germany?”
In his speech, Professor Martin Wenz, Chair for Tax Management and the Laws of Liechtenstein and International Taxation at the University of Liechtenstein, first introduced the political system and the economic development of the Principality of Liechtenstein. He then outlined the Liechtenstein tax reform and explained the challenges faced by Liechtenstein as a tax location. Professor Martin Wenz also elaborated on the taxation of natural and legal persons before and after the reform. Information on Liechtenstein’s international tax cooperation rounded off the speech.
The Master’s degree programme in Taxation (LL. M. Taxation) was created by the University of Osnabrück’s Institute of Finance and Taxation in the early 1990s. It seeks to impart a comprehensive knowledge of German and international tax law, and was developed as a specialized university education programme for all professions in the area of tax law.