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Elias Neocleous & Co LLC | Andorra, Cyprus, OECD | 29 Jun 2018

New double tax agreement between Cyprus and Andorra

Cyprus and Andorra have recently signed a double tax agreement, which is closely based on the latest Organisation for Economic Cooperation and Development Model Convention. The agreement includes a preamble which makes clear that it is not designed to create opportunities for double non-taxation or reduced taxation through evasion or avoidance, as well as a principal purpose test-based......
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