Andorra - New Individual Income Tax Act
- J. Torres Segura; I. Gómez Alemany
- European Taxation, 2014 (Volume 54), No 10
- 10 September 2014
Since 2009, Andorra has been taking steps towards improving its tax framework and aligning it with internationally accepted standards. This note describes the individual income tax regime that is being introduced for the first time effective 1 January 2015.