Andorra

Andorra has exchange of information relationships with 27 jurisdictions through 6 DTCs and 24 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Portugal DTC  27 Sep 2015  2015-09-27 23 Apr 2017  2017-04-23 Unreviewed Yes
Faroe Islands TIEA  24 Feb 2010  2010-02-24 18 Jun 2011  2011-06-18 Unreviewed Yes
Portugal TIEA  30 Nov 2009  2009-11-30 31 Mar 2011  2011-03-31 Yes Yes
Spain DTC  8 Jan 2015  2015-01-08 not yet in force  1900-01-01 Unreviewed Yes
Norway TIEA  24 Feb 2010  2010-02-24 18 Jun 2011  2011-06-18 Yes Yes
Austria TIEA  17 Sep 2009  2009-09-17 10 Dec 2010  2010-12-10 Yes Yes
Liechtenstein TIEA  18 Sep 2009  2009-09-18 10 Jan 2011  2011-01-10 No Yes
Poland TIEA  15 Jun 2012  2012-06-15 18 Dec 2013  2013-12-18 Yes Yes
Greenland TIEA  24 Feb 2010  2010-02-24 6 Apr 2013  2013-04-06 Unreviewed Yes
Netherlands TIEA  6 Nov 2009  2009-11-06 1 Jan 2011  2011-01-01 Yes Yes
Korea, Republic of TIEA  23 Oct 2014  2014-10-23 21 Dec 2016  2016-12-21 Unreviewed Yes
Spain TIEA  14 Jan 2010  2010-01-14 10 Feb 2011  2011-02-10 Yes Yes
Australia TIEA  24 Sep 2011  2011-09-24 3 Dec 2012  2012-12-03 Yes Yes
Iceland TIEA  24 Feb 2010  2010-02-24 14 Feb 2011  2011-02-14 Yes Yes
Finland TIEA  24 Feb 2010  2010-02-24 12 Feb 2011  2011-02-12 Yes Yes
Malta DTC  20 Sep 2016  2016-09-20 not yet in force  1900-01-01 Unreviewed No
Italy TIEA  22 Sep 2015  2015-09-22 27 Mar 2017  2017-03-27 Unreviewed Yes
Denmark TIEA  24 Feb 2010  2010-02-24 13 Feb 2011  2011-02-13 Yes Yes
Germany TIEA  25 Nov 2010  2010-11-25 20 Jan 2012  2012-01-20 Yes Yes
Belgium TIEA  23 Oct 2009  2009-10-23 13 Jan 2015  2015-01-13 Yes Yes
Monaco TIEA  18 Sep 2009  2009-09-18 16 Dec 2010  2010-12-16 Yes Yes
Czech Republic TIEA  11 Jun 2013  2013-06-11 5 Jun 2014  2014-06-05 Yes Yes
Argentina TIEA  26 Oct 2009  2009-10-26 15 Jun 2012  2012-06-15 Yes Yes
Luxembourg DTC  2 Jun 2014  2014-06-02 7 Mar 2016  2016-03-07 Yes Yes
United Arab Emirates DTC  28 Jul 2015  2015-07-28 not yet in force  1900-01-01 Yes No
Sweden TIEA  24 Feb 2010  2010-02-24 11 Feb 2011  2011-02-11 Yes Yes
San Marino TIEA  21 Sep 2009  2009-09-21 7 Dec 2010  2010-12-07 Yes Yes
Liechtenstein DTC  30 Sep 2015  2015-09-30 21 Nov 2016  2016-11-21 Unreviewed Yes
France TIEA  22 Sep 2009  2009-09-22 22 Dec 2010  2010-12-22 Yes Yes
Switzerland TIEA  17 Mar 2014  2014-03-17 27 Jul 2015  2015-07-27 Yes Yes