ARTICLES - THE NEW VALUE ADDED TAX LAW IN LIECHTENSTEIN - This article considers the new value added tax law in Liechtenstein, which is expected to take effect simultaneously with the Swiss federal VAT law on 1 January 2001. The article begins with a historical review, including the relationship to Switzerland, the change from sales tax to VAT in Liechtenstein, the VAT treaty and regulation with ...
| Year of publication: |
2000
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| Authors: | Seeger, Norbert ; Jenny, Christian |
| Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 54.2000, 11, p. 577-582
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