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Liechtenstein Reaffirms Commitment to Implement BEPS Measures including CbC Reporting and Changes in the IP Regime

|Proposed Changes|Liechtenstein
Liechtenstein

On 4 March 2016, the Liechtenstein government published a release reaffirming its commitment to implement measures based on guidelines developed as part the OEDC BEPS Project. In particular, the release states that the government has instructed the tax administration to prepare a consultation report for a number of BEPS measures, including:

  • Country-by-Country reporting requirements with an annual group revenue threshold of EUR 750 million;
  • Transfer pricing documentation requirements for larg…

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