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Financial advisors state that the Double Taxation Agreement (DTA) with Spain contains fewer anti-abu

Andorra la Vella – Source “Ara.ad”

The “Associació d'Assessors Fiscals i Tributaris” (Association of Tax and Fiscal Advisors) valued as positive the Double Tax Agreement signed between Andorra and Spain, bearing in mind the benefits of this in relation to promoting the Andorran economy. The Vice-President of the entity, Marc Vilallonga, who is a lawyer and professor of Taxation at the UdA (Universitat d’Andorra), believes that the agreement follows the OCDE model and takes into account some particularities of Andorra. Also, in relation to the anti-abuse clauses, whose objective is to avoid aggressive financial planning structures and practices, there are fewer than in the agreement signed with France and that all are in line with what the OCDE expects. Villalonga admits that everything relating to the exchange of information was delayed due to the International context of recession, corruption and tax evasion scandals.

 
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