İlişki bilgi dosyası
Almanya
Lihtenştayn
İlişki değerlendirmesi
Kayıtlı açıklamalar şu anda İngilizce olarak sunulmaktadır.
Tax cooperation alongside a major dispute over banking secrecy and tax-evasion investigations
Almanya → Lihtenştayn
+20Germany concluded tax-information arrangements with Liechtenstein, including a tax information exchange agreement. German tax investigations using Liechtenstein banking data, however, caused a serious bilateral dispute, and Germany’s parliament rejected a proposed tax agreement in 2012.
Lihtenştayn → Almanya
+20Liechtenstein concluded tax-information arrangements with Germany, including a tax information exchange agreement, and negotiated a proposed tax agreement. The 2008 German use of Liechtenstein banking data for tax investigations became a major point of friction.
Genel ilişki
+20The bilateral relationship includes practical tax cooperation and negotiated agreements, but has also been marked by a serious dispute over financial secrecy and German tax investigations. Those features support a mixed but generally cooperative assessment.
Bu puanlar nasıl okunur?
Puanlar yaklaşık değerlendirmelerdir; nesnel ölçüm veya güncel doğrulama değildir. Yönlü puanlar kamuoyunu değil, hükûmet politikalarını ve davranışlarını tanımlar. Genel puan bağımsız bir tahmindir, ortalama değildir.
- −100
- Aşırı ve sürekli düşmanlık
- −50
- Büyük ölçüde karşıt
- 0
- Bilgiye dayalı karma veya tarafsız
- +50
- Büyük ölçüde işbirlikçi
- +100
- Olağanüstü yakın ve sürekli ortaklık
“Değerlendirilmemiş”, kayıtlı puan olmadığı anlamına gelir. Bir çiftin bulunması, diplomatik tanınma veya yerleşik ilişkiler hakkında bir iddia değildir.
İlişkinin bağlamı
Genel bakış
Germany and Liechtenstein have pursued practical cooperation on tax matters, including agreements on tax information exchange and double taxation. Relations were also strained by Germany’s 2008 purchase of Liechtenstein banking data for tax investigations, and a proposed tax agreement was rejected by Germany’s parliament in 2012. The relationship combines concrete cooperation with a significant period of disagreement over tax evasion and financial secrecy.
Gerilim alanları
- German tax investigations using Liechtenstein banking data and the resulting dispute over financial secrecy
- Germany’s rejection in 2012 of a proposed tax agreement with Liechtenstein
Önemli gelişmeler
Germany and Liechtenstein concluded a tax information exchange agreement.
Germany’s use of Liechtenstein banking data for tax investigations triggered a bilateral dispute.
Germany’s parliament rejected a proposed tax agreement with Liechtenstein.
Başlıca belirsizlikler
- The scope and implementation of subsequent tax-information cooperation are unclear.
- The extent of current bilateral cooperation beyond tax matters is unclear.