Die IFA Cahiers enthalten eine Fülle von Wissen über die aktuellsten Entwicklungen im Steuerrecht und dienen der Steuerpraxis und Theorie seit Jahren als zentrale Informationsquelle von hohem wissenschaftlichem Wert.
Liechtensteiner Beiträge zu den Publikationen von IFA International:
Volume 106B
Matthias Langer, actus ag Liechtenstein
Lara Olms, actus ag Liechtenstein
«Big data and tax – domestic and international taxation of data driven business» (PDF)
Volume 105A
Dr. Irene Salvi, Counsellor and former Head of International Division of the Fiscal Authority Liechtenstein
«Reconstructing the treaty network» (PDF)
Volume 105B
Amanda Ess, Fiscal Authority Liechtenstein
«Exchange of information: issues, use and collaboration» (PDF)
Volume 104A
Ruth Lukesch, ECOVIS Liechtenstein
Martin Moosbrugger, ECOVIS Liechtenstein
«Interest deductibility: the implementation of BEPS Action 4» (PDF)
Volume 104B
Brigitte Arnold, LGT Group Vaduz
Martin A. Meyer, PWC Liechtenstein
«Investment Funds» (PDF)
Volume 103A
Dr. Marco Felder, Felder Sprenger + Parnter AG
Remo Mairhofer, Advokatur Ritter & Partner AG
«Anti-avoidance measures of general nature and scope – GAAR and other rules» (PDF)
Volume 102A
Ricarda Schusterreiter, Fiscal Authority Liechtenstein
«Assessing BEPS: origins, standards, and responses» (PDF)
Volume 101A
Daniel Fuentes, Fiscal Authority Liechtenstein
Felipe Vallada, Fiscal Authority Liechtenstein
«Dispute resolution procedures in international tax matters » (PDF)
Volume 101B
DDr. Patrick Knörzer, University of Liechtenstein:
«The notion of tax and the elimination of international double taxation or double non-taxation» (PDF)
Volume 100A
Dr. Marco Felder, PWC Switzerland
Stefan Giezendanner, PWC Switzerland
«Tax incentives on Research and Development (R&D)» (PDF)
Volume 100B
Martina Benedetter, ECOVIS Liechtenstein
Cordula Wytrzens, Fiscal Authority Liechtenstein
«The practical protection of taxpayers‘ fundamental rights» (PDF)
Volume 99B
Bernhard Canete, Fiscal Authority Liechtenstein
«Qualification of taxable entities and treaty protection» (PDF)
Volume 98B
Matthias Langer, Tax Advisor Firm Thomas Hosp
«Exchange of information and cross-border cooperation between tax authorities» (PDF)
Volume 97B
Prof. Dr. Martin Wenz, University of Liechtenstein
Dr. Sibille Wünsche, University of Liechtenstein
«The debt-equity conundrum» (PDF)