Tax advisors

A. Definition of the reporting entity

Tax advisors that manage tax obligations before local authorities or provide wealth management activities to their clients are considered to be reporting entities.

Non-resident natural and legal persons carrying out activities of equal nature as the aforementioned in the Principality of Andorra are also considered to be reporting entities.

B. Obligations of the reporting entity

The main obligations attributed to the tax advisors in the matter of the prevention of money laundering and terrorist financing are the following: