2. Bilateral Investment Agreements and Taxation Treaties

  • Andorra has bilateral agreements with France (2003), Spain (2003), and Portugal (2007).  No bilateral investment treaty exists between Andorra and the United States.
  • Since 2009, Andorra has signed bilateral agreements for the exchange of fiscal information with 24 countries.  All those agreements are ratified and in force.
  • In 2014, Andorra became the 48th signatory to the OECD Declaration on Automatic Exchange of Information in Tax Matters , which commits countries to end bank secrecy for tax evasion purposes.  
  • Andorra signed a Non-Double Taxation agreement with France, Spain, Portugal, Luxembourg, Liechtenstein, Malta, Cyprus, and United Arab Emirates, and is currently negotiating other such agreements.
Investment Climate Statements
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