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ARTICLE · 02 AUGUST 2010

The LDF (Liechtenstein Disclosure Facility) in Practice

Allgemeines Treuunternehmen
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"The LDF (Liechtenstein Disclosure Facility) is based on the MEMORANDUM OF UNDERSTANDING BETWEEN THE GOVERNMENT OF THE PRINCIPALITY OF LIECHTENSTEIN ("Government of Liechtenstein") AND HER MAJESTY’S REVENUE AND CUSTOMS ("HMRC") of the United Kingdom of Great Britain and Northern Ireland RELATING TO COOPERATION IN TAX MATTERS (in the following "MOU")."

LiechtensteinWealth Management
Roger Frick
Roger Frick

The LDF (Liechtenstein Disclosure Facility) is based on the MEMORANDUM OF UNDERSTANDING BETWEEN THE GOVERNMENT OF THE PRINCIPALITY OF LIECHTENSTEIN ("Government of Liechtenstein") AND HER MAJESTY'S REVENUE AND CUSTOMS ("HMRC") of the United Kingdom of Great Britain and Northern Ireland RELATING TO COOPERATION IN TAX MATTERS (in the following "MOU").

Under the taxpayer assistance and compliance programme, working since 1 September 2009, financial intermediaries in the Principality of Liechtenstein ("Liechtenstein") are under a duty to identify certain persons who or which the respective intermediary knows or has reason to know may be liable to taxation in the United Kingdom of Great Britain and Northern Ireland ("the United Kingdom" or "UK").

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