The income and capital tax treaty between Ireland and Liechtenstein was signed on 30 October 2024. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Irish income tax, universal social charge, corporation tax, and capital gains tax. It covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax, Residence If a person other than an individual is considered a resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its place...