What does “early adopter” mean?

As an “early adopter”, Liechtenstein was one of the first countries to commit to the introduction of the then new OECD standard for the automatic exchange of tax information (AEI) in 2013, and it was also one of the first countries to implement it effectively. Liechtenstein’s clear alignment with international tax standards is recognised worldwide. The Global Forum on Transparency and Exchange of Information for Tax Purposes, an OECD body, is charged with promoting global implementation of the AEI standard and monitoring compliance in participating countries. In the AEI Peer Review, Liechtenstein received an excellent score for both the implementation of the legal framework and the effective implementation of the AEI in practice.

For further information: AIE – International Tax Law – Tax Administration – Regional Administration – Liechtenstein Regional Administration