Agreement between the Government of the Republic of Finland and the Government of the Principality of Liechtenstein for the exchange of information relating to tax matters (SopS 52–53/2012)

The Government of the Republic of Finland and the Government of the Principality of Liechtenstein, hereinafter referred to as "the Contracting Parties", —

whereas the Contracting Parties recognise that the well-developed economic ties between the parties call for further cooperation;

whereas the Contracting Parties wish to strengthen the ability of both parties to enforce their respective tax laws; and

whereas the Contracting Parties wish to establish the terms and conditions governing the exchange of information relating to tax matters —

have agreed as follows:

Article 1

Object and scope of the agreement

The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights ...