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Andorra: Offshore Legal and Tax Regimes

Taxation of Foreign Employees of Offshore Operations

This section refers to the taxation of foreign employees in Andorra. See Domestic Personal Taxation for the general principles of individual taxation in Andorra, which also apply to the resident employees of foreign entities. There are in fact currently no personal taxes as such in Andorra and there is no distinction between the employees of resident or non-resident operations.



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