# The Double Taxation Relief and International Tax Enforcement (Liechtenstein) Order 2012, Article 2: Double taxation and international tax enforcement arrangements to have effect


It is declared that—
(a) the arrangements specified in the Convention set out in Part 1 of the Schedule to this Order and the Protocol in Part 2 of that Schedule have been made with the Principality of Liechtenstein;
(b) the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of the Principality of Liechtenstein and for the purpose of assisting international tax enforcement; and
(c) it is expedient that the arrangements should have effect.

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Source: https://www.legislation.gov.uk/ukdsi/2012/9780111527092/article/2 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-liechtenstein-order-2012/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.