Un sistema fiscal del siglo XIX frente a un contribuyente del siglo XXI : el irrefrenable éxodo fiscal de los youtubers al Principado de Andorra = A 19th century tax system hunting a 21st century taxpayer : the unstoppable tax break out of youtubers to Andorra

Resource Information

The work Un sistema fiscal del siglo XIX frente a un contribuyente del siglo XXI : el irrefrenable éxodo fiscal de los youtubers al Principado de Andorra = A 19th century tax system hunting a 21st century taxpayer : the unstoppable tax break out of youtubers to Andorra represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Un sistema fiscal del siglo XIX frente a un contribuyente del siglo XXI : el irrefrenable éxodo fiscal de los youtubers al Principado de Andorra = A 19th century tax system hunting a 21st century taxpayer : the unstoppable tax break out of youtubers to Andorra

Creator

• Báez Moreno, A

Subject

• digital economy
• habitual abode
• 183 days rule
• residence
• tax treaty
• passive income

Language

eng

Summary

Since the end of 2020, the (tax) flight of youtubers to Andorra has been intensively discussed, particularly in the media. This paper analyses these transfers of residence considering all potentially applicable domestic and conventional rules in the Spanish tax system. This article concludes that the architecture of the current model prevents, in most cases, from curbing these transfers

Citation source

In: Revista de Contabilidad y Tributación : CEF. - Madrid. - (2022), no. 466 ; p. 43-86

Geographic coverage

• Europe
• European Union

Language note

Spanish