Liechtenstein. Without prejudice to Article 2, a product originating in Liechtenstein shall, due to the customs union between Switzerland and Liechtenstein, be considered as originating in Switzerland.
Liechtenstein and India fully subscribe to the concept of non-discriminatory tax treatment of each other's nationals and agree that, given this Agreement, discriminatory tax treatment based on a lack of tax transparency or effective exchange of information for tax purposes is not justified.
Liechtenstein. Chapter 8 of the Agreement covers the following services, which are identified in accordance with the United Nations Provisional Central Product Classification (CPC) as contained in document MTN.GNS/W/120: Maintenance and repair services 6112, 6122, 633, 886 Land transport services, including armoured car services, and courier services, except transport of mail 712 (except 71235), 7512, 87304 Air transport services of passengers and freight, except transport of mail 73 (except 7321) Transport of mail by land, except rail, and by air 71235, 7321 Telecommunications services 752 Financial services (a) Insurance services (b) Banking and investments services22 ex. 81, 812 and 814 Computer and related services 84 Accounting, auditing and bookkeeping services 862 Market research and public opinion polling services 864 Management consulting services and related services 865, 86623 Architectural services; engineering services and integrated engineering services, urban planning and landscape architectural services; related scientific and technical consulting services; technical testing and analysis services 867 Advertising services 871 Building-cleaning services and property management services 874, 82201 - 82206 Publishing and printing services on a fee or contract basis 88442 Sewage and refuse disposal; sanitation and similar services 94 Covered services do not include services which entities have to procure from another entity pursuant to an exclusive right established by a published law, regulation or administrative provision.
Liechtenstein. The AIF is authorized in Liechtenstein for distribution to professional and private investors
Liechtenstein. Norway. • The Russian Federation and all other former Soviet Republics (excluding Latvia, Lithuania and Estonia) • Switzerland. • Turkey
Liechtenstein. Legislation: Landesgesetzblatt Jurisprudence: Liechtensteinische Entscheidsammlung Notices of procurement: Liechtensteiner Volksblatt, Liechtensteiner Vaterland (Newspapers), Official Journal of the European Communities
Liechtenstein. 1. Chapter 8 of the Agreement does not cover:
(a) procurement of agricultural products made in furtherance of agricultural support programmes and human feeding programmes; and
(b) the acquisition, development, production or co-production of programme material by broadcasters and contracts for broadcasting time.
2. The provision of services, including construction services, in the context of procurement procedures according to Chapter 8 of the Agreement is subject to the conditions and qualifications for market access and national treatment as will be required by the Principality of Liechtenstein in conformity with its commitments under the GATS.
3. Procurement by procuring entities covered under Appendices 1 and 2 in connection with activities in the fields of drinking water, energy, and transport sector are not covered by the Agreement unless covered under Appendix 3.
4. Chapter 8 of the Agreement does not cover fund placements of insured persons conducted by public entities or undertakings such as public insurance and pensions funds.
Liechtenstein. Exemption from VAT, excise duty and any other indirect taxes shall be granted by way of remit on presentation to the goods or services supplier of the Liechtenstein forms provided for the purpose. Exemption from VAT shall be granted if the actual purchase price of the goods and services mentioned in the invoice or equivalent document totals at least 100 Swiss francs (inclusive of tax).
Liechtenstein. Cases closed in 2019 Slovenia of) Cases in 2019 start inventory - Cases started in 2019 Treaty Partners (de minimis rule applies) The label "Treaty Partners (de minimis rule applies)" applies to treaty partners with which the number of cases in start inventory plus the number of cases started is at least 5. The relevant MAP statistics are aggregated under this category. The label "Treaty Partners (Others)" applies to treaty partners that are not reporting MAP statistics for the reporting period. The relevant MAP statistics are aggregated under this category. MAP Outcomes - TP cases denied MAP access 4% 3% objection is not justified 2% withdrawn by taxpayer unilateral relief granted resolved via domestic remedy agreement fully eliminating double taxation eliminated / fully resolving taxation not in accordance with tax treaty agreement partially eliminating double taxation / partially resolving taxation not in accordance with tax treaty agreement that there is no taxation not in accordance with tax treaty no agreement including agreement to disagree 91% any other outcome MAP Outcomes - other cases 6% 4% 3% 6% 4% 18% 2% 57% Cases closed by outcome denied MAP access objection is not justified withdrawn by taxpayer unilateral relief granted resolved via domestic remedy agreement fully eliminating double taxation eliminated / fully resolving taxation not in accordance with tax treaty agreement partially eliminating double taxation / partially resolving taxation not in accordance with tax treaty agreement that there is no taxation not in accordance with tax treaty no agreement including agreement to disagree any other outcome Total MAP Statistics Reporting for the 2019 Reporting Period (1 January 2019 to 31 December 2019) category of cases no. of pre-2016 cases in MAP inventory on 1 January 2019 number of pre-2016 cases closed during the reporting period by outcome: no. of pre- 2016 cases remaining in on MAP inventory on 31 December 2019 average time taken (in months) for closing pre- 2016 cases during the reporting period denied MAP access objection is not justified withdrawn by taxpayer unilateral relief granted resolved via domestic remedy agreement fully eliminating double taxation / fully resolving taxation not in accordance with tax treaty agreement partially eliminating double taxation / partially resolving taxation not in accordance with tax treaty agreement that there is no taxation not in accordance with tax treaty no agreement including agreement to di...
