To the contrary of Austria, Liechtenstein obviously has not added any form of qualified direct tax eva- 
sion to the list of predicate offences to ML." It remains to be assessed by Moneyval's evaluators if 
point 2 of the interpretive note to FATF recommendation 3 is implemented or not. 
  
The analysis under point 5 of the interpretive note to FATF recommendation 3 shows that ^As long as 
  
Liechtenstein has jurisdiction over the ML activity itself ratione loci, it is irrelevant where the predi- 
cate offenses are committed, presuming the facts constitute a domestic predicate offense. Liechtenstein 
even assumes jurisdiction over the money laundering conduct in another country if the predicate of- 
fense has been committed in Liechtenstein (Art. 64, para. 1.9 PC). Art. 65, para. 3 PC finally provides 
that, if there is no penal power at the place where the criminal act was committed (such as the Antarc- 
tic or high seas) it is sufficient that the offense is punishable in Liechtenstein. ?* 
The dispatch of the draft bill shows some open language indicating that during the preparation period 
of the draft bill, there had been dissenting discussions between the public and the private sector and 
potentially within each of them. Not only had the first task force in charge of elaborating a draft im- 
plementation of the international standards into Liechtenstein law to be replaced by a second task 
force with a different chairperson. The second task force even openly admits not having reached a 
common position on how to implement the international standards into Liechtenstein law and appar- 
ently missed the deadline for its report to the Liechtenstein government (December 1*, 2014).5 
  
5 Which seems to be still in line with Art. 3 point (4) (f) of the 4" AMLD. 
* See page 53 of the Moneyval Report on Fourth Assessment Visit, Principality of Liechtenstein, April 2, 2014, 
available from http://www.coe.int/t/dghl/monitoring/moneyval/Countries/Liechtenstein en.asp, accessed on 
April 10, 2016. 
* The history of these task forces is explained in the dispatch of the draft bill (Bericht und Antrag Nr. 114/2015), 
available in German from 
http://bua.gmg.biz/BuA/default.aspx?nrz114&yearz2015 &contentz378168877&erweitertztrue, accessed on 
April 3, 2016), on pages 7 to 9. On pages 12 to 16, the different and diverging opinions of the task force's par- 
ticipants from the public and the private sector are explained. 
24
        

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