council decis novemb sign agreement european commun princip liechtenstein provid measur equival laid council direct ec taxat save incom form interest payment approv sign accompani memorandum understand ec council european union regard treati establish european commun articl conjunct subparagraph articl thereof regard propos commiss octob council authoris commiss negoti princip liechtenstein agreement secur adopt state measur equival appli commun ensur effect taxat save incom form interest payment text agreement result negoti duli reflect negoti direct issu council accompani memorandum understand european commun member state princip liechtenstein subject adopt date decis conclus agreement desir sign document initial juli confirm council approv memorandum understand decid articl subject adopt date decis conclus agreement european commun princip liechtenstein provid measur equival laid council direct ec taxat save incom form interest payment presid council authoris design person empow sign behalf european commun agreement accompani memorandum understand letter european commun exchang accord articl agreement paragraph memorandum understand memorandum understand approv council text agreement memorandum understand attach decis articl decis publish offici journal european union brussel novemb council presid brinkhorst