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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">eclasoc</journal-id><journal-title-group><journal-title xml:lang="ru">ЭКОНОМИКА. ПРАВО. ОБЩЕСТВО</journal-title><trans-title-group xml:lang="en"><trans-title>ECONOMICS. LAW. SOCIETY</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2411-118X</issn><publisher><publisher-name>ФГБОУ ВО «РЭУ им. Г.В. Плеханова»</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.21686/2411-118X-2021-2-67-75</article-id><article-id custom-type="elpub" pub-id-type="custom">eclasoc-402</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ЗАРУБЕЖНОЕ ЗАКОНОДАТЕЛЬСТВО И СРАВНИТЕЛЬНОЕ ПРАВОВЕДЕНИЕ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>Foreign Legislation and Comparative Law</subject></subj-group></article-categories><title-group><article-title>Правовое регулирование деятельности иностранного юридического лица в Княжестве Лихтенштейн</article-title><trans-title-group xml:lang="en"><trans-title>Legal Regulation of the Activities of a Foreign Legal Entity in the Principality of Liechtenstein</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Пакерман</surname><given-names>Г. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Pakerman</surname><given-names>G. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Кандидат юридических наук, доцент кафедры международного частного права</p><p>119285, Москва, Воробьевское шоссе, 6А</p></bio><bio xml:lang="en"><p>PhD in Law Sciences, Associate Professor of Private International Law Department</p><p>119285, Moscow, Vorobyovskoe shosse, 6A</p></bio><email xlink:type="simple">galina.pakerman@gmail.com</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>ФГБОУ ВО «Всероссийская Академия Внешней Торговли при Министерстве экономического развития Российской Федерации»</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Russian Foreign Trade Academy of the Ministry for Economic Development of the Russian Federation</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2021</year></pub-date><pub-date pub-type="epub"><day>04</day><month>10</month><year>2021</year></pub-date><volume>6</volume><issue>2</issue><fpage>67</fpage><lpage>75</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Пакерман Г.А., 2021</copyright-statement><copyright-year>2021</copyright-year><copyright-holder xml:lang="ru">Пакерман Г.А.</copyright-holder><copyright-holder xml:lang="en">Pakerman G.A.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://epo.rea.ru/jour/article/view/402">https://epo.rea.ru/jour/article/view/402</self-uri><abstract><p>История Княжества Лихтенштейн всегда была тесно связана с историей Австрии и Швейцарии, поэтому неудивительно, что правовая система Лихтенштейна в значительной степени зависела от австрийского и швейцарского законодательства. Сложившийся в Княжестве частный правопорядок дает возможность свободно выстраивать правовые отношения со своим окружением в соответствии с волей в рамках доброй морали. Законодательство Княжества Лихтенштейн предусматривает гибкие условия допуска иностранных лиц к деятельности на своей территории посредством, в частности, предоставления широкого выбора организационно-правовых форм ведения бизнеса, льготного налогообложения. Обеспечению благоприятного инвестиционного климата в Княжестве способствует эффективная банковская система, которая известна своей строго охраняемой банковской тайной. Несмотря на свои маленькие размеры, Лихтенштейн является развитой индустриальной страной и одним из крупнейших финансовых центров. Этому способствует грамотное и последовательное реформирование корпоративного законодательства государства, его политическая и экономическая стабильность, проведение политики конфиденциальности с одновременным установлением прозрачности регулирования, позволяющее пресечь использование недобросовестными субъектами хозяйственной деятельности рассматриваемую юрисдикцию для отмывания денежных средств. Так, законодательство Княжества позволяет иностранному инвестору, в частности, иностранному юридическому лицу, защитить свои активы посредством «преобразования» его обособленного подразделения в национальное (лихтенштейнское) юридическое лицо.</p></abstract><trans-abstract xml:lang="en"><p>The history of the Principality of Liechtenstein has always been closely linked to the history of Austria and Switzerland, so not surprisingly Liechtenstein's legal system was heavily dependent on Austrian and Swiss law. The private legal order developed in the Principality makes it possible to build freely the legal relations with their surroundings according to the person`s own will, within the framework of good morality. The law of the Principality of Liechtenstein provides flexible conditions for admitting foreign persons to activities on its territory through, in particular, providing a wide choice of organizational and legal forms of doing business, preferential taxation. Ensuring a favorable investment climate in the Principality is facilitated by an efficient banking system, which is known for its tightly guarded banking secrecy. Despite its small size, Liechtenstein is a developed industrial country and one of the largest financial centers. This is facilitated by the competent and consistent reform of the corporate legislation of the state, its political and economic stability, the implementation of a confidentiality policy with the simultaneous establishment of regulation’s transparency, which makes it possible to suppress the use of the jurisdiction in question for money laundering by unscrupulous business entities. Thus, the legislation of the Principality allows a foreign investor, in particular a foreign legal entity, to protect their assets by “transforming” its separate division into a national (Liechtenstein) legal entity.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>иностранное юридическое лицо</kwd><kwd>иностранные инвестиции</kwd><kwd>Княжество Лихтенштейн</kwd></kwd-group><kwd-group xml:lang="en"><kwd>foreign legal entity</kwd><kwd>foreign investment</kwd><kwd>the Principality of Liechtenstein</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Batliner Herbert. Commentary on Liechtenstein Company Law // Case Western Reserve Journal of International Law, 1982. – V. 14. – Issue 3. – Article 10.</mixed-citation><mixed-citation xml:lang="en">Batliner Herbert. 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