On 12 December 2012, students from the Bachelor’s degree programme in Business Administration at the University of Liechtenstein presented their seminar papers on the principality’s international tax cooperation at Ernst & Young in Zurich.
On 12 December 2012, students from the Bachelor’s degree programme in Business Administration at the University of Liechtenstein presented their seminar papers on the principality’s international tax cooperation at Ernst & Young in Zurich.
As part of the event, Liechtenstein’s double taxation agreements with Germany and the United Kingdom of Great Britain and Northern Ireland were discussed, especially in relation to the taxation of pension recipients and employees who are active across borders. Furthermore, the status quo on the Liechtenstein double taxation agreement with Austria and Switzerland was subjected to an analysis in terms of tax law and tax management, from which the students derived their proposed amendments. The discussion on the selected topics was enriched by both practical and academic perspectives.
The presentation and discussion of the seminar papers was supervised by Professor Martin Wenz, who holds the Chair for Tax Management and the Laws of Liechtenstein and International Taxation at the University of Liechtenstein, and Dr. iur. Peter Brülisauer (PhD Tax Law, Swiss Certified Tax Advisor), Partner and Head of Financial Services Tax at Ernst & Young Zurich. The seminar papers were prepared under the supervision of MMag. Patrick Knörzer, assistant professor, and Simon Busch (LL. M), research assistant, both from the Chair for Tax Management and the Laws of Liechtenstein and International Taxation at the University of Liechtenstein.
The cooperation between the University of Liechtenstein and Ernst & Young provides students with the opportunity to gain an insight into the work of a large auditing and tax advisory company with over 152,000 employees worldwide and 700 sites in 140 countries.