La fiscalidad en Andorra y su repercusión en España

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This work deals with the study of taxation in Andorra with the objective of determining its impact in Spain. It analyzes, first of all, the regime of non-cooperative jurisdictions and the actions undertaken by the Principality to abandon the blacklists of the OECD, the EU and Spain. And the Andorran tax system is then examined, in comparative terms with the Spanish model, highlighting the tax incentives that may lead to the transfer of tax residence to the Principality or that may be attractive to residents in Spain who wish to make labor activities, investments or consumer operations in the Pyrenean country ​
​Tots els drets reservats. Reproduït amb autorització de Dykinson S.L.