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Liechtenstein Issues Consultation Report on Implementation of BEPS Measures

|Proposed Changes|Liechtenstein
Liechtenstein

On 3 May 2016, the Liechtenstein government issued a consultation report on the implementation of measures based on the outcomes of the OECD BEPS Project. In particular, the report covers:

  • Measures targeting hybrid-mismatches that limits the exemption for profit distributions received if deductible for the distributing company (Action 2);
  • The introduction of a new IP box regime based on the mo…

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