La fiscalidad en Andorra y su repercusión en España

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...

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Detalles Bibliográficos
Autor: Quintana Ferrer, Esteban
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2023
País:España
Institución:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Repositorio:Recercat. Dipósit de la Recerca de Catalunya
OAI Identifier:oai:recercat.cat:10256/24564
Acceso en línea:http://hdl.handle.net/10256/24564
Access Level:acceso abierto
Palabra clave:Impostos -- Andorra
Incentius fiscals -- Andorra
Domicili fiscal -- Andorra
Taxation -- Andorra
Tax incentives -- Andorra
Domicile in taxation -- Andorra
Descripción
Sumario: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