Jerome Segura, I. Gómez Alemany
Abstract
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.
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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.
Key concepts: Income tax, Economics, Public economics, Business