Discover the Keys to International Taxation: DTA vs. TIEA and the Andorra-Spain Case

Auge Blog Fiscalidad Internacionale

Discover the Keys to International Taxation: DTA vs. TIEA and the Andorra-Spain Case In a globalized environment, understanding the mechanisms of international taxation is essential for both individuals and businesses. Two fundamental tools in this area are Double Taxation Agreements (DTA) and Tax Information Exchange Agreements (TIEA). These two types of agreements are often confused […]

The Foundations

Ahg Blog Fundacionesjpg

The Foundations Foundations in the Principality of Andorra were initially regulated by Law 11/2008 on foundations, with the intention of promoting initiatives to develop activities of general interest. Fifteen years later, with Law 17/2023 of September 22, 2023, after noting that the measures promoted by the previous law and its successive modifications were insufficient to […]

The income tax campaign for the fiscal year 2023 begins

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The income tax campaign for the fiscal year 2023 begins This week has marked the launch of the income tax return campaign for 2023 in the Principality of Andorra, and what many people are wondering at this point is whether they are obliged to file personal income tax or whether, on the contrary, the law […]

Prevention of Money Laundering and Financial Account Registry Regulation

Ahg Blog Prevencion Blanqueo Capitales

Prevention of Money Laundering and Financial Account Registry Regulation Preventing and combating money laundering and/or terrorism financing is one of the national priorities, leading to the adoption of various legislative initiatives. In this regard, on February 21, 2024, Decree 64/2024, dated February 14, 2024, approving the Regulation of the Financial Account Registry and assimilated accounts, […]

Alternative dispute resolution methods – the specific case of mediation

Auge Holding Group Blog Resolución De Conflictos

Alternative dispute resolution methods – the specific case of mediation The mere fact of being born and living in society implies the need to coexist with others. As a result of this cohabitation, conflicts of various natures can arise, among which, legal disputes may emerge. In such cases, the option that a large part of […]

The European Union reaches an agreement to regulate Artificial Intelligence

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The European Union reaches an agreement to regulate Artificial Intelligence The European Union (hereinafter EU) has taken a leadership position in the race to regulate Artificial Intelligence (hereinafter AI), as on December 8th, 2023, all member states met for 3 days and reached a provisional agreement regarding the regulation of AI, a project known as […]

Internal Regulatory Compliance – Theoretical and practical part

Auge Cumplimiento Normativo Artículo

Internal Regulatory Compliance – Theoretical and practical part Regulatory compliance, also known as ‘compliance,’ is essential for law firms, to the extent that we are subject to various regulations and standards in both the legal and business spheres. There are also other financial subjects required to comply, as well as certain individuals or legal entities […]

Self-Employment Contribution Rates in Question (CASS Corrections)

Auge Holding Group Blog Porcentajes Cotizacion Autonomo Cass

As we outlined in our Newsletter on October 25, 2023, the Caixa Andorrana de Seguretat Social (CASS) has decided to review the contribution rates for self-employed workers in the Principality of Andorra. For this purpose, as the competent authority in this matter, CASS must analyze the relevant data to determine the corresponding contribution rates in […]