The Agreement between Canada and Liechtenstein for the Exchange of Information on Tax Matters entered into force on January 26, 2014. The Agreement was signed on January 13, 2013. The Agreement has effect in accordance with the provisions of Article 12 of the Agreement. The agreement is intended to step up the efforts to combat international tax evasion and increase transparency.
The Agreement has effect for all requests made by the contracting states but only in respect of taxable periods beginning on or after the first day of January in the calendar year following that in which this Agreement enters into force (1 January 2015), or where there is no taxable period, all charges to tax arising on or after that date.
