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Protocol to the TIEA between Liechtenstein and the U.S. has Entered into Force

10 February 2015

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Treaty Development

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Liechtenstein-United States

On 22 January 2015, the protocol to the 2008 tax information exchange agreement between Liechtenstein and the United States entered into force. The protocol, signed 16 May 2014, adds article 5A to the agreement, which covers automatic exchange of information. The protocol is the first to amend the agreement, and applies from the date of its entry into force.