Abstract
Abstract Three years after the implementation of the common reporting standard (CRS), it is time to take stock and assess the impact that the CRS had on Liechtenstein’s financial centre, in particular on the approximately 15,000 foundations and trusts located in the Principality. Especially the particularities in transposition, eg the interpretation regarding the requirements of the managed by test, as well as the manner of information procurement, which is closely linked to the reporting obligations under the CRS, are of special interest in this regard.
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