Here’s the article in markdown format with proper headings, subheadings, and bullet points:

Automatic Exchange of Financial Information (AEOI) in Liechtenstein

Key Points

The Automatic Exchange of Financial Information (AEOI) is an international agreement aimed at sharing financial information between countries. Here are the key points related to the AEOI in Liechtenstein:

• International Agreement: Liechtenstein signed the Multilateral Competent Authority Agreement (MCAA) with 50 other states and jurisdictions on October 29, 2014.
• Legal Framework: The AEOI has three levels:
  • International agreement (bilateral/multilateral)
  • Common Reporting Standard (CRS)
  • National legislation for implementation
• Confidentiality: Agreements contain rules regarding confidentiality, restricted disclosure, and limited use of information. The OECD has published guidelines on confidentiality to ensure a reasonable level of protection.
• Competent Authority Agreement (CAA): Agreements may be concluded between competent authorities based on the bilateral/multilateral agreement. This applies to existing Double Taxation Conventions (DTCs) and Tax Information Exchange Agreements (TIEAs).
• Partner Jurisdictions: Partner jurisdictions are states and jurisdictions with which information must be exchanged under the AEOI.

Questions

If you have any specific questions or would like me to clarify certain points, please feel free to ask!

Some examples of questions you might want to ask include:

• What is the Common Reporting Standard (CRS)?
• How does Liechtenstein implement the AEOI?
• What are the confidentiality guidelines published by the OECD?

Let me know how I can assist you further!