Andorra - From Tax Haven to a Competitive Tax System
- A. Pascual Teixidó
- European Taxation, 2014 (Volume 54), No 10
- 10 September 2014
Andorra, a country previously with no income taxes, has been undertaking a monumental tax reform process over the last few years, which includes the introduction of a corporate income tax and an individual income tax. This article addresses, in particular, the new tax regime, as well as the impact of the tax reform on France and Spain.