After a remarkable recovery, the Andorra economy continues to grow slightly above potential despite significant external headwinds. Headline inflation is elevated amidst persistent core inflation and a tight labor market. The banking sector remains profitable, well-capitalized, and liquid

Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits...

Europe's smallest states and anomalous geographical areas -- Transfrontier relationships in Europe -- The Pyrenean co-principality of Andorra -- Europe's alpine mini-state : the Principality of Liechtenstein -- Large luxury and tiny grandeur : the Principality of Monaco -- More than just a...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

Estimamos de considerable interés que por fin haya aparecido el tomo primero del Diccionario de juristas de Cataluña y del Rosellón, dado a conocer en este mes de noviembre de 2014, tras 20 meses después de haber sido anunciada su preparación y ulterior publicación. El conjunto de los...

El Ministerio de Asuntos Exteriores galo encargó diversos informes desde finales del siglo XIX sobre la situación jurídica de Andorra y su vinculación con la República Francesa, tras anteriormente haber sido el Copríncipe de Andorra el rey de Francia como heredero de la casa de Foix.

In the second half of the 20th century, the Pyrenean principality of Andorra saw an extraordinary boom, based on tourism, commerce, financial services and real estate, with its population multiplying 14 times, mainly due to immigration. The drivers of this growth were very low taxation and light...

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Andorra. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of...

Purpose – The present paper is part of an extensive research project conducted in various fish processing companies located in the Iberian Peninsula and its purpose is to study corporate social responsibility (CSR) relating to: management's perception of the CSR concept; current practice...

We analyze a mutual fire insurance mechanism used in Andorra, which is called La Crema in the local language. This mechanism relies on households' announced property values to determine how much a household is reimbursed in the case of a fire and how payments are apportioned among other...

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing....

Content Table Part One. Andorra and Europe 13 At the Beginning of the Time ...Yesterday and Today 17 Pere Moles Aristot Welcome to the Principality of Andorra 33 ...

In the paper we present the procedure for hazard assessment that has been used to prepare the landslide hazard map of the Principality of Andorra at 1:5,000 scale. The main phases of the hazard assessment are discussed. Susceptibility analysis has involved the location of the potential slope...

We analyze a mutual fire insurance mechanism used in Andorra, which is called La Crema in the local language. This mechanism relies on households' announced property values to determine how much a household is reimbursed in the case of a fire and how payments are apportioned among other...