Liechtenstein Tax Treaties: Ramifications on EEA-WHT Reclaims?

Aim of this article is to examine the possibility for Liechtenstein Investment Funds1 to apply for a refund of discriminatory withholding taxes before tax information exchange agreement (TIEA) or a double tax treaty (DTT) was concluded with the respective EU/EEA Member State. In the light of recent tax treaties such as the DTT with Germany just signed, based on decisions made by the European Court of Justice (ECJ) in the recent past, this article is analysing whether the restriction of capital movement between the EU/EEA Member States can be justified in case of Liechtenstein Investment Funds using a tax evasion argumentation.

• Primary Source