Protocol to treaty between Austria and Liechtenstein – details

Details of the amending protocol to the Austria - Liechtenstein Income and Capital Tax Agreement (1969), signed on 29 January 2013, have become available. The most important amendments contained in the protocol are:

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a withholding tax rate of 0% on dividends if the beneficial owner is a company (other than a partnership) which at the time of the payment of the dividends has held for an uninterrupted peri…