Taxes in Europe. Comparative characteristics of tax systems of EU countries, Andorra, San Marino, Monaco and Liechtenstein (corporate taxation)

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Taxes in Europe. Comparative characteristics of tax systems of EU countries, Andorra, San Marino, Monaco and Liechtenstein (corporate taxation)

Andorra and nearest neighbors: 

 AndorraSpainPortugalFrance
Taxation of companies    
Corporation income tax2 or 10%30%25%33.33%
Capital gains tax0-15%30%25%33.33%
Withholding Tax-Non Treaty (for non-residents)    
Royalties5%24.75%15%33.33%
Interests0%21%25%
Dividents0%21%25%25%
Various Fees21%; 24.75%15%; 21.5%33.33%
Indirect Tax (VAT)    
Value Added Tax (Equivalent). Indirect taxation4.5%21%23%21.2%

 Andorra and other tax havens:

 AndorraLiechtensteinMonacoSan Marino
Taxation of companies    
Corporation income tax2 or 10%12.5% 33.3%17%
Capital Gains Tax0-15%33.3%17%
Withholding Tax-Non Treaty (for non-residents)    
Royalties5%15%
Interests0%13%
Dividends0%
Varios fees15%
Indirect tax (VAT)    
Value Added Tax (Equivalent). Indirect taxation4.5%8%19.6%0% – IGI; 17% – import tax

 Andorra and EU countries:

 AndorraIrelandNetherlandsLuxembourgSwitzerlandMaltaCyprys
Taxation of Companies       
Corporation income tax2 or 10%12.5%20%22.05%8.5%35%10%
Capital Gains Tax0-15%30%20%22.05%8.5%35%20%
Withholding Tax-Non Treaty (for non-residents)       
Royalties5%20%0%
Interests0%20%35%0%
Dividends0%20%15%15%35%0%
Varios fees35%10%
Indirect Tax (VAT)       
Value Added Tax (Equivalent). Indirect taxation4.5%23%19%15%8%18%18%

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