Article 3 - Taxes covered - Principality of Liechtenstein

Article 3 Taxes Covered 1. This agreement shall apply to taxes of every kind and description imposed in the Contracting Parties. 2. This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxes covered by this Agreement and the related information gathering measures.