Modul 3 befasst sich mit der internationalen Steuerpolitik sowie va auch mit der internationalen Steuerkooperation in Form von Doppelbesteuerungsabkommen (DBA einschliesslich Erbschaftssteuer-DBA) und Steuerinformationsabkommen (TIEA) auf Basis der verschiedenen OECD-Musterabkommen sowie der Arbeiten des OECD Global Forum on Transparency and Exchange of Information for Tax Purposes einerseits und der konkreten Abkommen zwischen den vier deutschsprachigen Ländern Liechtenstein, Deutschland, Österreich und der Schweiz andererseits. Zudem werden die verschiedenen Formen des grenzüberschreitenden Informationsaustauschs aufgezeigt und analysiert. Ferner erfolgt eine Auseinandersetzung mit den Regelungen des Steuerabkommens (StA) zwischen Liechtenstein und Österreich. Weiterhin wird der globale Standard zum automatischen Informationsaustausch (AIA) erläutert, der in Liechtenstein und Deutschland ab 2017 und in Österreich und der Schweiz ab 2018 Anwendung findet. Darüber hinaus wird auf die zahlreichen Aspekte des Europäischen Steuerrechts, insbesondere die Grundfreiheiten, das Verbot staatlicher Beihilfen, der steuerlichen EU-Richtlinien sowie die aktuelle EuGH- und EFTAGH-Rechtsprechung eingegangen. Zudem erfolgt ein Überblick über die internationalen Entwicklungen betreffend der globalen und europäischen Massnahmen zur Standardisierung des nationalen und des internationalen Steuerrechts (Internationale und Europäische Steuerstandards) aufgrund des Berichts und Aktionsplans der OECD zu Base Erosion and Profit Shifting (BEPS) sowie des EU Anti Tax Avoidance Packages (ATAP). Die erworbenen Kenntnisse werden umfassend anhand von grenzüberschreitenden Fallstudien vertieft.

schriftliche Prüfung

The MILSA mentoring program provides guest students with the opportunity to develop their intercultural awareness and intercultural learning as students and future professionals. The program is offered twice yearly with a duration of one semester. It starts during the Introduction Week.
The mentoring program provides an immersive intercultural learning experience in an international location. Students' learning is supported by arrival and departure workshops, and by interviews and guided blog writing during their stay at the University of Liechtenstein. The mentor is a lecturer of the University of Liechtenstein.
The pre-departure workshop introduces students to explore aspects of intercultural learning and helps them prepare for their experience in a different society and culture.
During the semester, students will talk to the mentor during a personal interview and write guided blog contributions about their intercultural learning. They stay in contact and complete group task together. Shortly before their return home, students meet with the mentor in a departure workshop to discuss and reflect upon their experiences and the importance of their intercultural learning for their future professional lives.
The subject includes content on notions of culture, interculturality, intercultural learning,
stereotypes, identities, cultural practices, and reflection and reflective writing.
The First Steps in Intercultural Learning Workshop is held during the Introduction Week. This workshop provides essential content, discussion and activities to prepare students for their intercultural learning, international experience and to guide their completion of assessment tasks.
The Departure Workshop takes place at the end of the semester and allows the students to reflect on their experience, particularly their intercultural learning and its
application to their future professional lives. Students also present their group assignment.

Workshops, discussions, writing blog contributions, Skype interview, online survey

• To acquire and improve intercultural learning skills
• To reflect on expectations for study abroad
• To reflect on and discuss experiences while studying abroad; to reflect on the
• behaviours and values in the host and home cultures
• To practice observation and reflection in writing and in conversation
• To reflect on one's use of the language of the host country and other languages used during study abroad
• To encourage students to think about the study abroad experience in terms of their professional life

Assessment tasks:

• Attending the First Steps in Intercultural Learning and Coming Home workshops
• Writing three blog contributions
• Completing one peer group task
• Filling in online survey

Compulsory attendance 100%

Grading

cross-faculty course:
Rules for registration: www.uni.li/cross-faculty

Design Thinking

• Konzept des Design Thinking.
• Design Thinking als kundenzentrierter Prozess.
• Kundenbedürfnisse und Werteangebot.
• Design Thinking und Lean Start.Up.
• Prototypen und Experimente.
• Design Thinking und Methodenkombinationen.

Entrepreneurs & Entrepreneurial Teams

• Unternehmerin, Unternehmer und Unternehmensgründung (Unternehmerische Motive, Persönlichkeitseigenschaften, Motivation und Kompetenzen, Push- und Pullfaktoren bei der Entscheidung zur Unternehmensgründung).
• Unternehmer und Unternehmerteams (Einzelgründungen, teamorientierte Gründungen, Unternehmerteams und Umfeld).
• Entrepreneurial Teams: Definition und Modelle.
• Homogenität und Heterogenität von Unternehmerteams.
• Teamentwicklung und Innovation in Teams.

Human Resources & Entrepreneurial Culture

• Fit- und Passungstheorien zwischen Person und Umwelt.
• Entwicklungslinien der Theorien zur Unternehmenskultur.
• Risikoorientierung, Innovationsorientierung und Proaktivitat als zentrale Dimensionen unternehmerischer Kulturen.
• Rolle der Gründer bei der Entstehung und Entwicklung der Unternehmenskultur.
• Recruiting und Onboarding in unternehmerische Kulturen.

The MILSA mentoring program provides students with the opportunity to develop their intercultural awareness and intercultural learning as students and future professionals. The program is offered twice yearly with a duration of approx. twelve months. It starts in April respectively in October.
The mentoring program provides an immersive intercultural learning experience in an international location. Students' learning is supported by pre-departure and post-sojourn workshops, and by Skype interviews and guided blog writing during the study abroad. The mentor is lecturer of the University of Liechtenstein.
The pre-departure workshop introduces students to explore aspects of intercultural learning and helps them prepare for their experience in a different society and culture.
During the stay abroad, students will talk to the mentor via Skype and write guided blog contributions about their intercultural learning. They stay in contact and complete group task together. Upon their return, students meet with the mentor in a post-sojourn workshop to discuss and reflect upon their experiences and the importance of their intercultural learning for their future professional lives.
The subject includes content on notions of culture, interculturality, intercultural learning,
stereotypes, identities, cultural practices, and reflection and reflective writing.
The First Steps in Intercultural Learning Workshop is held before students depart. This workshop provides essential content, discussion and activities to prepare students for their intercultural learning, international experience and to guide their completion of assessment tasks.
The Coming Home Workshop takes place after students return from their stay abroad and allows them to reflect on their experience, particularly their intercultural learning and its
application to their future professional lives. Students also present their group assignment.

Workshops, discussions, writing blog contributions, Skype interview, online survey

• To acquire and improve intercultural learning skills
• To reflect on expectations for study abroad
• To reflect on and discuss experiences while studying abroad; to reflect on the
• behaviours and values in the host and home cultures
• To practice observation and reflection in writing and in conversation
• To reflect on one's use of the language of the host country and other languages used during study abroad
• To encourage students to think about the study abroad experience in terms of their professional life

• Filling in Intercultural Development inventory
• Attending Individual IDI Evaluation Coaching Session before and after the Semester Abroad
• Attending the First Steps in Intercultural Learning and Coming Home workshops
• Writing three blog contributions

o- Completing one peer group task

• Filling in online survey

Compulsory attendance 100%

Grading

cross-faculty course:
Rules for registration: www.uni.li/cross-faculty

This year again, CFA Society Switzerland will be hosting the CFA Institute Research Challenge in Switzerland which is the local competition within the global CFA Institute Research Challenge. We also welcome all other universities and especially universities of applied sciences in Switzerland and Liechtenstein to join the Challenge this year.

The Challenge is an annual competition between teams of students in preparing an investment case consisting of a detailed research report and a presentation of a listed Swiss company. For the coming competition Straumann has been selected. The Swiss company is headquartered in Basel and listed at the Swiss Stock exchange since 1998. Straumann is a global leader in implant, restorative and regenerative dentistry which offers products and services to dentists and dental laboratories in more than 70 countries world-wide.

The students will be supported by industry mentors and will have to present their final results in front of a panel of senior investment professionals. The Challenge provides students with a unique opportunity to gain first-hand experience in the investment world and to interact intensively with investment professionals and CFA charterholders.

Guided self-study seminar

• Ability to identify sources of value in a business and transform them in investment thesis
• Write an equity analyst report
• Perfect an equity analyst pitch
• Develop soft skills in handling Q&A sessions

Modul 2 befasst sich über Modul 1 hinaus ebenfalls mit dem nationalen und internationalen Steuerrecht in den vier deutschsprachigen Ländern Liechtenstein, Deutschland, Österreich und der Schweiz. Im Fokus steht insbesondere die Besteuerung juristischer Personen auf der Basis des geltenden Steuerrechts unter Berücksichtigung allfälliger Steuerreformen. Die jeweils gewonnenen Erkenntnisse werden anhand konkreter Fallbeispiele vertieft. In grenzüberschreitenden Fallstudien erfolgt zudem die Auseinandersetzung mit den Themen der Abgrenzung und Bestimmung nationaler Besteuerungsansprüche, der persönlichen Ertrags- und Kapitalzuordnung und der Lösung grenzüberschreitender Doppelbesteuerungsprobleme durch unilaterale Massnahmen sowie unter Einbeziehung aktueller Entscheidungen der Rechtsprechung.

schriftliche Prüfung

Extracurriculare Activities comprise of various activities that are not linked to the Curriculum of the MSc in Banking and Financial Management, which are optional and further support the studying of the Master programme.

This optional module allows for various kinds of research studies. It is closely connected to the five units of the Liechtenstein School of Architecture and is usually part of ongoing research projects. The supervision consists of directing the students towards clear results within a given field of research. The individual study is reviewed within the respective unit.

Craft & Structure Unit:
Seven different projects have been developed over the last semester to determine and showcase various possibilities for the vast, unused space under the Cafeteria Building. With these fresh ideas in mind, this Independent Study is a continuation of these proposals. The main goal can be described as the further constructional and spatial development of one combined project. In detail, the focus will thus be on the creation of detailed plans, with specific material choices as well as the planning of the implementation phase, that will most certainly happen in the Summer Semester of 2026.
Furthermore, the use of local and sustainable material is shaping the possibilities for the project. This also requires research work with the
locally available construction material as well as opening up possible collaboration with local stakeholders such as “Zirkulie”. The construction should furthermore also be demountable and circular to allow a certain flexibility with this space. For instance, a winter and summer semester set up could open up a more adapted variation.
To test ideas, the building of mockups will be part of the workload. The course will consist of regular table talks with presentations as well
as an end critic with individual work that will all come together in one implementation project.

Self-defined design or research studies, developed individually or in groups agreed upon with research units and under the guidance of mentors. The size of the module is determined by the respective unit.

After successful completion of the course, students will be able to

Minimum 75% compulsory attendance, regular meetings with instructors, continuous assessment, portfolio and final review.
The final grade is calculated according to the weighting of the following components: final submission (80%) and oral presentation (20%).

Individual appointments will be set with the tutor.

This course is provided through Coursera.

This Creative Thinking course is designed to enhance learners' creativity skills by employing diverse brainstorming techniques, systematic creativity tools, and advanced creative thinking strategies. Throughout the specialisation, participants will gain expertise in using approaches such as the creativity diamond framework, biomimicry, analogy, metaphor, and AI-enabled platforms in order to generate innovative ideas and effectively address challenges or opportunities in their projects or activities.


The course starts on 15th of September 2025.
The course must be completed by 19th of December 2025.


The link to the course will be shared shortly before it begins.All parts of this course are free of charge.

Online course

• Problem Solving
• Creativity
• Brainstorming
• Innovation
• Creativity Diamond

There will be an online exam at the end of the course.

To have the completed courses count towards your degree programme, it is not enough to only pass the quizzes. You must also complete a final exam, which takes about one hour and consists of multiple-choice questions. Each question can only be answered once.

The final exam must be completed no later than 19 December 2025.

Grading

This course is provided through Coursera.

This course will help you build, develop and hone the essential skills needed to improve your employability and advancement in today’s dynamic workforce.

The course starts on 15th of September 2025.
The course must be completed by 19th of December 2025.

The link to the course will be shared shortly before it begins. All parts of this course are free of charge.

Online course

• Write effective presentations, emails, writing for visual communication
• Edit and proofread business documents
• Create business reports and press releases
• Spot, correct and avoid the most common writing pitfalls

There will be an online exam at the end of the course.

To have the completed courses count towards your degree programme, it is not enough to only pass the quizzes. You must also complete a final exam, which takes about one hour and consists of multiple-choice questions. Each question can only be answered once.

The final exam must be completed no later than 19 December 2025.

Grading