The signed agreement between the US and Liechtenstein was approved on the
basis the name of foreign bank account holders must be known before information
can be exchanged.
The clause means authorities investigating the accounts of US citizens won’t
be able to make a general request for information held within Liechtenstein
banks, according to
The agreement is effective from 2009, and information pertaining to account
holders prior to this will only be available for 2008.
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Unincorporated businesses under the VAT threshold given an extra year to prepare before MTD becomes mandatory