Law which deals with the constitutional, common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to taxation.

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TAXR
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TAXR

The Directorate General of Taxes Admits the Deductibility of the Expenses of Buildings

The criterion of the Directorate General of Taxes in relation to the deductibility of the expenses linked to immovable properties in expectation of rent is very clear in the scope of the Tax on the Income of the Physical Persons. The criterion of the General Directorate of Taxes, until October 3, 2016, has been more ambiguous.

Comments on the Imminent Automatic Exchange of Banking Information between Andorra and Spain

The Principality of Andorra is about to implement the amending Protocol to Directive 2003/48 / EC with the European Community on the taxation of savings income. The modification implies in practice the application of the new global standard for the automatic exchange of financial account information.

BREXIT Brake?

Parliament now has to vote on Brexit. How will recent Brexit developments affect your business? The High Court has ruled that Parliament must now vote on triggering the mechanism to leave the E.U. Sterling spiked upwards in response. The Government has stated that it will appeal.
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