UK/Switzerland tax co-operation agreement and Liechtenstein Disclosure Facility: comparison tables | Practical Law
Tables comparing the key features of the UK/Switzerland tax co-operation agreement and the Liechtenstein Disclosure Facility (LDF), before they closed on 31 December 2016 and 31 December 2015 respectively, including scope and exclusions, treatment of past and ongoing tax liabilities, and availability of immunity from prosecution.