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Case study 2: Developer of theme parks and leisure complexes and trade

  • Spanish newly created company with the aim of expanding internationally.
  • It has developed a specific know-how which combines sports and leisure
  • It is searching for a strategic location to set up its headquarters and one or more of its operating businesses.
  • It is searching for investors who can provide up to 50% of the investment to develop its project.

Proposal

Andorra is a market with a high flow of tourists and no direct competition in the leisure market. The international expansion of the company foresees setting up the necessary infrastructure in Andorra to develop the project.

The proposal therefore envisages the incorporation of a company in Andorra that holds the know -how and which operates the infrastructure company.

At an international level, the know-how Andorran company can consider transferring its know-how to other companies. The transfer of intangible assets allows an 80% reduction applied on the company’s tax base resulting in a 2% effective rate.

Proposal for investors

This project gives investors the opportunity to invest in a business with no direct competition and with an expected high return. The investment will be structured through a special purpose vehicle subject to low taxation.