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On 19 December 2012, the Liechtenstein - United Kingdom Income and Capital Tax Treaty (2012) entered into force.
The effective dates are as follows:
In Liechtenstein:
| - | 1 January 2013 for income and capital gains taxes; | |
| - | 1 February 2013 for withholding taxes. |
In the United Kingdom:
| - | 1 February 2013: for withholding taxes; | |
| - | 1 April 2013: for corporation tax; and | |
| - | …
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