LDF and Swiss-UK Tax Agreement
Reference List
Statutes and Regulations
Council of the European Union. (03 June 2003). COUNCIL DIRECTIVE 2003/48/EC of 3 June 2003
on taxation of savings income in the form of interest payments. Official Journal of the European
Union (p. 38-48). Found on: 08.04.2013, retrieved from http://eur-
lex.europa.eu/LexUriServ/LexUriServ.do?urizOJ:L:2003:157:0038:0048:en: PDF
Eidgenóssische Finanzmarktaufsicht (FINMA). (08 December 2010). Verordnung der Eidgenóssi-
schen Finanzmarktaufsicht über die Verhinderung von Geldwáscherei und Terrorismusfinanzierung
Found on: 6.5.2013, retrieved from http://www.admin.ch/opc/de/classified-
compilation/20101812/index.html
Government of Liechtenstein. (31 January 2013). Gesetz vom 23. September 2010 über die Landes-
und Gemeindesteuern (Nr. 340), 94. Found on: 8.4.2013, retrieved from
https://www.gesetze.li/get_pdf.jsp?PDF=2010340.pdf
Government of Liechtenstein and Government of Austria. (28 March 2013). Abkommen zwischen
dem Fürstentum Liechtenstein und der Republik Osterreich über die Zusammenarbeit im Bereich
Steuern, 35. Found on: 6.4.2013, retrieved from
http://www.regierung.li/fileadmin/dateien/steuerabkommen/Abkommen FL-A-web.pdf
Government of Liechtenstein and Her Majesty's Revenue and Customs. (11 August 2009). Memoran-
dum of Understanding between The Government of The Principality of Liechtenstein (Government
of Liechtenstein and HMRC of The United Kingdom of Great Britain and Northern Ireland Relat-
ing to Cooperation in Tax Matters: MoU. Found on: 9.12.2012, retrieved from
http://www.regierung.li/uploads/media/MOU. english.pdf
Government of Liechtenstein and Her Majesty's Revenue and Customs. (11 August 2009). Joint Dec-
laration by the Government of the Principality of Liechtenstein and HMRC Concerning the Memo-
randum of Understanding Relating to Cooperation in Tax Matters Signed on 11 August 2009: First
Joint Declaration. Found on: 9.12.2012, retrieved from
http://www .regierung.li/uploads/media/Joint_Declaration_english.pdf
Government of Liechtenstein and Her Majesty's Revenue and Customs. (04 November 2010). Second
joint declaration by the Government of the principality of Liechtenstein and HMRC concerning the
memorandum of understanding relating to taxes: Second Joint Declaration. Found on: 9.12.2012,
retrieved from
http://www.regierung.li/uploads/media/2010.10.29 Second Joint Declaration final version eng.p
df
Government of Liechtenstein and Her Majesty's Revenue and Customs. (11 June 2012). Third Joint
Declaration by the Government of the principality of Liechtenstein and HMRC concerning the
memorandum of understanding relating to taxes: Third Joint Declaration. Found on: 9.12.2012, re-
94