doublé taxation


Double taxation conventions

Also known as DTC, double taxation conventions are agreements established between countries with the aim of preventing double taxation of the same taxable event in the same tax period. Andorra and the DTCs In 2013 Andorra signed its first bilateral double taxation agreement with France, which entered into force on 1 July 2015. The DTC with Spain was signed at the beginning of 2015 and entered into force on 26 February 2016. Andorra currently has eight international agreements to avoid …

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