The Resource A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers
A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers
Resource Information
The item A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In the last year some of the most famous YouTubers in Spain have moved their habitual residence to Andorra, the main reason being to try to reduce the amount of taxes to be paid. In this article, the criteria established by both Spanish and Andorran regulations are analysed to determine whether a person is a taxpayer in their respective country. Also, the tiebreaker rule to be used in those cases in which the person can be considered a resident in both countries is studied
- Language
- eng
- Label
- A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers
- Title
- A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers
- Language
- eng
- Summary
- In the last year some of the most famous YouTubers in Spain have moved their habitual residence to Andorra, the main reason being to try to reduce the amount of taxes to be paid. In this article, the criteria established by both Spanish and Andorran regulations are analysed to determine whether a person is a taxpayer in their respective country. Also, the tiebreaker rule to be used in those cases in which the person can be considered a resident in both countries is studied
- Citation source
- In: Quincena fiscal. - Cizur Menor. - (2021), no. 18 ; p. 83-106
- http://library.link/vocab/creatorName
- Peña Amorós, M. del M. de la
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- platform economy
- habitual abode
- residence
- PE
- tiebreaker rule
- 183 days rule
- tax avoidance
- tax evasion
- tax treaty
- Label
- A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers
- Label
- A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-vueltas-con-los-cambios-de-residencia-a-Andorra/dc0PmLL4aI4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-vueltas-con-los-cambios-de-residencia-a-Andorra/dc0PmLL4aI4/">A vueltas con los cambios de residencia a Andorra por parte de los youtubers = Back with the changes of residence to Andorra by youtubers</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>