Article
Liechtenstein's 2026 GloBE-Amendment: How The Imminent Automatic Exchange Of Minimum-Tax Data Recasts Compliance, Risk-Allocation And Strategic Structuring For International Groups – A Bergt Law Perspective
When the Principality of Liechtenstein transposed the OECD/G20 "Pillar Two" framework into domestic law in late 2023, thereby introducing both an Income-Inclusion-Rule (IIR) top-up tax...
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