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Andorra


  • 14-April-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Andorra (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Andorra.
  • 30-September-2021

    English

    Andorra, Namibia and Spain take further steps to strengthen their tax treaties

    Today, Namibia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention or MLI), becoming the 96th jurisdiction to join the Convention. Earlier this week, Andorra and Spain deposited their instruments of ratification for the Convention thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by MNEs.

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  • 27-July-2020

    English

    OECD releases stage 1 peer review reports on dispute resolution for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia

    The work on BEPS Action 14 continues with today's publication of the ninth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 27-July-2020

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Andorra (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by Andorra.
  • 18-November-2019

    English

    OECD invites taxpayer input on tenth batch of dispute resolution peer reviews

    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam, and invites taxpayers to submit input on specific MAP-related issues by 16 December 2019.

  • 12-November-2019

    English

  • 15-July-2019

    English

    OECD invites taxpayer input on ninth batch of dispute resolution peer reviews

    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers to submit input on specific MAP-related issues by 12 August 2019.

  • 19-October-2016

    English

    Andorra joins the Inclusive Framework on BEPS

    Following the first meeting of the Inclusive Framework on BEPS in Kyoto, Japan, on 30 June-1 July and the regional meeting for Latin America and the Caribbean held in Montevideo, Uruguay, on 21-23 September, more countries and jurisdictions are joining the framework. On 14 October, the Inclusive Framework on BEPS welcomed Andorra as its 86th member.

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  • 4-August-2014

    English

    Global Forum releases new compliance ratings on tax transparency for 10 jurisdictions

    The Global Forum on Transparency and Exchange of Information for Tax Purposes published today 13 new peer review reports demonstrating progress toward implementation of the international standard for exchange of information on request. The Global Forum also issued compliance ratings for 10 jurisdictions.

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  • 18-June-2014

    English

    Andorra commits to automatic exchange of information in tax matters

    Andorra has become the 48th signatory to an OECD Declaration that commits countries to end bank secrecy for tax purposes.

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