The Swiss Federal Tax Administration has published a mutual agreement signed with Liechtenstein on 11 December 2023 on the implementation of the arbitration process pursuant to paragraph 5 of Article 25 (Mutual Agreement Procedure) of the 2015 tax treaty between the two countries. Article 25 generally provides that if a person's case cannot be resolved within 3 years, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. For this purpose, th…