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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| 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 |
| 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 |
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