IFA FL Cahier Reports

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)