One of the special regimes that Andorra has is the patent exploitation (known in the jargon as patent-box), which means that a company that engages in the exploitation of intellectual property has a number of advantages if it fulfills a series of requirements. All of these requirements are already covered in this article, so we will move on to discuss the particularities of the activity, which are many.
The business of the exploitation of intellectual property is very complicated, in the first place, by the regulation that suffers and secondly by being dealing at all times with a very pronounced intangibility. The patent-box is the society that lives on the royalties created by a patent and specializes 100% in the problems that are detracted from the exploitation of it. From plagiarism, through definition of pricing policy and royalties, such as the commercial management of the patent itself. The great advantage of Andorra is a 2% taxation and a good infrastructure for matters relating to patent management. The big problem, is the same as in many places, retentions.
Many countries, such as Brazil and the United States, for example, apply large retentions to intellectual property transactions carried out with entities within their borders. This in cases like the US can be mitigated in many ways, but in others like Brazil is simply impossible to avoid. Generally, to prevent this kind of problems, what is usually done is to subcontract the patent with a manufacturer in a legislation that has little or no retention and that it takes care of everything else. If the patent is eminently intellectual and does not represent any product, you can create subsidiaries or make alliances with entities from different countries.
The commercial freedom that we enjoy today, sadly still does not reach all corners of the planet and in all its forms. Between arriving and not, the best thing to to is getting good advice, because many problems have many possible ways to be drawn.