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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Liechtenstein disclosure facility ： ウィキペディア英語版 Liechtenstein disclosure facility The Liechtenstein Disclosure Facility (LDF) is an agreement between the governments of Liechtenstein and the United Kingdom which enables UK citizens to declare previously undisclosed assets to Her Majesty's Revenue and Customs (HMRC). The LDF, which came into force on 1 September 2009, is designed to be a proactive initiative which encourages individuals to voluntarily regularize their affairs. The scheme offers more favourable terms than other tax investigations, with participants normally receiving a fine of 10 per cent of tax due instead of 100 per cent, with tax interest and penalties only sought for the previous 10 years rather than the previous 20 years. ==Background== Following the 2008 Liechtenstein tax affair, the Liechtenstein financial centre worked to develop a solution with the Organisation for Economic Co-operation and Development (OECD) to promote compliance within the country. The Liechtenstein task force was led by Fritz Kaiser, executive chairman at wealth management firm Kaiser Partner, and the conclusion was a pledge to transparency called the Liechtenstein Declaration.〔(), 'Spears Wealth Management Awards 2011 Winners', spearswms.com. Retrieved 9 February 2012.〕 A direct outcome of this pledge was a solution for UK taxpayers to disclose previously undeclared offshore assets called the Liechtenstein Disclosure Facility, an approach to compliance developed by Philip Marcovici, a now retired tax lawyer, independent member of the board of Kaiser Partner and an advisor to the Liechtenstein Government. Philip Marcovici and Fritz Kaiser received an award from Spear's for their work in relation to the Liechtenstein Disclosure Facility and related arrangements.〔(), Stephen Wilmot, ‘How I Made it: Fritz Kaiser’, ‘‘Financial Times’’. Retrieved 2 March 2012.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Liechtenstein disclosure facility」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.