1994 | OriginalPaper | Buchkapitel
Liechtenstein — A Special Case
verfasst von : Adam Starchild
Erschienen in: Tax Havens for International Business
Verlag: Palgrave Macmillan UK
Enthalten in: Professional Book Archive
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Liechtenstein, one of the smallest independent principalities in the world, has been a sovereign state since 1806. Despite its small size (65 square miles), its government, a constitutional monarchy based upon democratic and parliamentary procedures, encompasses all the principles and practices of a modern government, based on the rule of law. It governs on the principle of separation of powers where legislation, administration, and court actions are concerned. In civil law, it conforms in part to the Austrian, and in part to the Swiss, system. Liechtenstein codified a company law in 1926 that is highly regarded as one of the most modern in Europe. Many regulations on legal procedure guarantee the impartiality and fairness of the law.