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

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
Creator
Subject
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
Instantiates
Publication
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
Publication

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