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Liechtenstein Planning to Implement Global Minimum Tax

|Proposed Changes|Liechtenstein
Liechtenstein

The Liechtenstein government is planning to introduce the Pillar 2 global minimum tax, with a consultation expected to be launched in March 2023 on a draft GloBE Law. Taking into account the EEA legal requirements, the implementation in Liechtenstein will be based on the OECD's GloBE model regulations and will include a supplementary (top-up) tax to ensure that domestic group companies are subj…

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