ANDORRA
France
Andorra
Andorra La Vella
Law and Practice Contributed by: Oriol Giró, Laia Bertran, Yaumara Toledo and José Luis Andrés Emindset Law Firm
Spain
Contents 1. Legal System p.10 1.1 Legal System and Judicial Order p.10 2. Restrictions on Foreign Investments p.10 2.1 Approval of Foreign Investments p.10 2.2 Procedure to Obtain Approval and Sanctions for Non-Compliance p.10 2.3 Commitments Required From Foreign Investors p.11 2.4 Right to Appeal p.11 3. Corporate Vehicles p.11 3.1 Most Common Forms of Legal Entity p.11 3.2 Incorporation Process p.11 3.3 Ongoing Reporting and Disclosure Obligations p.11 3.4 Management Structures p.12 3.5 Directors’, Officers’ and Shareholders’ Liability p.12 4. Employment Law p.12 4.1 Nature of Applicable Regulations p.12 4.2 Characteristics of Employment Contracts p.12 4.3 Working Time p.12 4.4 Termination of Employment Contracts p.13 4.5 Employee Representations p.13 5. Tax Law p.13 5.1 Taxes Applicable to Employees/Employers p.13 5.2 Taxes Applicable to Businesses p.13 5.3 Available Tax Credits/Incentives p.13 5.4 Tax Consolidation p.14 5.5 Thin Capitalisation Rules and Other Limitations p.14 5.6 Transfer Pricing p.14 5.7 Anti-Evasion Rules p.14 5.8 Tariffs p.14
6. Competition Law p.14 6.1 Merger Control Notification p.14 6.2 Merger Control Procedure p.14 6.3 Cartels p.15 6.4 Abuse of Dominant Position p.15 7. Intellectual Property p.15 7.1 Patents p.15 7.2 Trade Marks p.15 7.3 Industrial Designs p.15 7.4 Copyright p.15 7.5 Others p.16 8. Data Protection p.16
8.1 Applicable Regulations p.16 8.2 Geographical Scope p.16 8.3 Role and Authority of the Data Protection Agency p.16 9. Looking Forward p.16 9.1 Upcoming Legal Reforms p.16
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