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Liechtenstein, Uruguay DTA In Force

by Ulrika Lomas,, Brussels

14 September 2012

The bilateral double taxation agreement (DTA) between Liechtenstein and Uruguay has now entered into force, according to the Liechtenstein government.

Signed in Bern on October 18, 2010, the DTA between the two countries entered into force on September 3 following ratification of the text by both treaty partners. The accord is in accordance with current international standards and is based for the most part on the Organization for Economic Cooperation and Development’s (OECD) Model Convention.

The Liechtenstein tax administration is the domestic authority responsible for application of the agreement.

In its release, the Liechtenstein government highlights the fact that the agreement is to be seen against the backdrop of the Principality’s international financial centre and tax strategy, as expressed in the Liechtenstein Declaration of March 12, 2009. In its Declaration, Liechtenstein pledged to adhere to the OECD standards on transparency and on information exchange in tax matters.

The government is committed to further extending its network of double taxation agreements in Europe.

The DTA with Uruguay will apply from January 1, 2013.

TAGS: tax | double tax agreement (DTA) | Uruguay | international financial centres (IFC) | Organisation for Economic Co-operation and Development (OECD) | Liechtenstein | offshore | agreements | standards

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