Introduction

The draft to the agreement is already available in English and German, although there have to be made some adaptations relating to the meaning of certain wordings. Liechtenstein which will pay attention to the further steps taken by Switzerland and which drafted its agreement with the European Community on the basis of the Swiss agreement, will also use the implementation guidelines issued by Switzerland on 19 October 2004 on this EU savings tax directive. Liechtenstein will issue an own implementation guideline, but the Swiss draft will show in the most important parts where the final result will be. There will not be important differences when it comes to define the paying agent, interests, physical and juridical persons etc. Differences between Liechtenstein and Switzerland will surely be found when it comes to register paying agents and to regulate the exchange of information....

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