2.2.2 
2.3 
2.3.1 
2.3.2 
2.3.3 
2.3.4 
2.3.5 
2.3.6 
2.3.7 
2.4 
2.4.1 
2.4.2 
2.4.3 
2.4.4 
2.5 
2.5.1 
2.5.2 
2.5.3 
2.5.4 
3.1 
3.2 
3.3 
3.4 
3.4.1 
3.4.2 
3.4.3 
3.4.4 
3.4.5 
3.4.6 
3.5 
3.5.1 
LDF and Swiss-UK Tax Agreement 
Ie AEMREOCTVICIE ECT CM E CM 25 
Legal Framework 27 
IU EIE RM 27 
Bis ARR 27 
Memorandum of Understanding .............. sess ene enen ennt nntt nnne tne 27 
First Joint DeclaratiOD orten ee aka RER R RER ARRRARRRRRRRARERARKRRRRRRRARARRRRRERRRARRRRRRRERERARRRRRRRERERKURRELEREKEG 40 
Second Joint Declaration ...............eeeesesssssseseseeeeeeeeeeetnhe eeneenhenhhne ee ehhn stes kd nane ee stet essa annee eee sa 41 
Third Joint DEclArAtiON ..….…..….….……ccsssssserrra case séssaa sara care sessaasa sara ee saaaaa sa caca ne se asaasA sa sa nada saaasa casa 44 
TIEA FL-UK Act and OrdinaAnCe…..…..…………ccssssssrrrsca ee ssaararrra case saasaa rase case seasaasa sa sa ne sa saaaaa casa 45 
Cases 49 
NCC OCT. ARR 49 
[er RR 50 
(ON 51 
a8 CREER e tee e aerate —aaaaans 54 
Conclusion for LDF 56 
Iv) M 56 
e IRR ca nada asaasA anse nee sAaaAa sa caca ne se asAasA anse nee sAaaAA casa 56 
Financial Intermediaries…..….………..…..ccssssrerrrecesesssssa sara care essaara sara ne sesaaaaa sa caca ne seasaasA sa san e sa saaaaa casa 56 
Liechtenstein and the United Kingdom................. essent nnne 57 
Comparison with the Swiss-UK Tax Agreement 57 
The Agreement 57 
Current State of Research 58 
Differences between Liechtenstein and Switzerland 59 
Legal Framework 59 
Ju COUTE. INICITOI I RM 60 
General PrOVISIONS …….……………crcsrérrca ces ssaasa sara case sasaaa sara cena sa asaasa sara nee saaaaa sa caca ne se asaasA anse nee saaaAa casa 60 
RegulariSing the Past... MM 62 
Withholding Tax Levied by Swiss Paying Agents............. sss ee 67 
Final PrOVISIONS......…..……cssssssrarrra ee ssaara sara case saaaaa sara cena sa asaasa sara nee saaaaa sa caca ne se asaasA anse nee saaaAa casa 70 
IO Un TE RR 71 
Cases 74 
[er RR 74