The tax authority of Liechtenstein issued guidelines for independent third-party auditors to follow in monitoring FATCA and common reporting standard (CRS) compliance by financial institutions.
The use of these guidelines, control reports, and the declaration of compliance are mandatory for FATCA and CRS control by independent third-party auditors.
Read an April 2019 report [PDF 66 KB] prepared by the KPMG member firm in Liechtenstein
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