Protocol

Protocol (2014) amending Tax Information Exchange Agreement (2008)

PROTOCOL Amending the Agreement between the Government of the Principality of Liechtenstein and the Government of the United States of America on Tax Cooperation and the Exchange of Information Relating to Taxes, signed at Vaduz, on December 8, 2008.

The Government of the Principality of Liechtenstein and the Government of the United States of America (hereinafter “the parties”),

Desiring to amend the Agreement between the Government of the Principality of Liechtenstein and the Government of the United States of America on Tax Cooperation and the Exchange of Information Relating to Taxes, signed at Vaduz, on December 8, 2008,

Have agreed as follows:

Article I

The following shall be added after Article 5 (Exchange of Information Upon Request):

“Article 5A
Automatic Exchange of Information

1. The competent authorities of the parties may automatically transmit information to each other for the purposes referred to in Article 1 (Scope of the Agreement). The parties shall determine the items of information to be exchanged pursuant to this Article and the procedures to be used to exchange such items of information.

2. The competent authorities of the parties may mutually agree on additional procedures to be used for the purposes of this Article.”

Article II

This Protocol shall enter into force on the date of Liechtenstein’s written notification to the United States that Liechtenstein has completed its necessary internal procedures for entry into force of this Protocol.

In witness whereof, the undersigned, being duly authorized thereto by the respective parties, have signed this Protocol.

Done at Vaduz in duplicate, in the German and English languages, each text being equally authentic, this 16th day of May, 2014.

FOR THE GOVERNMENT OF                      FOR THE GOVERNMENT OF THE>
THE PRINCIPALITY OF                             UNITED STATES OF AMERICA:>
LIECHTENSTEIN:>