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WORKING ABROAD / DEC. 27, 2012
version 18, draft 18

Tax Information Exchange Agreement Between Japan and Liechtenstein

Press Release: July 2012

The Agreement between the Government of Japan and the Government of the Principality of Liechtenstein for the Exchange of Information relating to Tax Matters (Tax Information Exchange Agreement between the Government of Japan and the Government of the Principality of Liechtenstein) was signed on July 5, 2012, in Vaduz (Liechtenstein) by Mr. Kazuyoshi Umemoto, Ambassador of Japan to the Principality of Liechtenstein (Japanese Embassy in Switzerland is accredited to Liechtenstein) and Mr. Klaus Tschütscher, Prime Minister of the Principality of Liechtenstein.


This Agreement provides a detailed mechanism for the exchange of tax information, with a view to preventing cross-border fiscal evasion and tax avoidance. This Agreement is the seventh international agreement for the exchange of tax information that Japan signed, following the Agreements with Bermuda, the Bahamas, the Cayman Islands, the Isle of Man, Jersey and Guernsey, and it will be expected to contribute to expanding the international information exchange network aiming at the prevention of cross-border fiscal evasion and tax avoidance.


Japan and the Principality of Liechtenstein will notify each other, in writing, of the completion of their respective internal procedures necessary for the entry into force of this Agreement. The Agreement will enter into force on the thirtieth day after the latter of the dates of receipt of the notifications.
At the same time, the signing of the Joint Statement also took place, which confirms the common understanding regarding development of the relationship between both countries in the field of taxation.

(*The foregoing is a provisional translation. The date indicated above denotes the date of issue of the original press release in Japanese.)

 

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