New Individual Income Tax Act

Journal
Torres Segura, J.; Gómez Alemany, I.
Andorra
European Taxation 2014 (Volume 54), No. 10
PriceUSD 45

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.