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Liechtenstein: GAARs

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Reference

Wenz, M., Knörzer, P., & Busch, S. (2016). Liechtenstein: GAARs. In M. Lang, A. Rust, J. Schuch, C. Staringer, J. Owens & P. Pistone (Eds.), Liechtenstein: GAARs - A Key Element of Tax Systems in the Post-BEPS Tax World (Vol. 3, pp. 397-409). The Netherlands - Wien: IBFD, The Netherlands - WU Institute for Austrian and International Tax Law, European and International Tax Law and Policy Series - Wien.

Publication type

Book Chapter

Persons

Organizational Units

  • Institute for Financial Services
  • Chair for Tax Management and the Laws of Liechtenstein and International Taxation